For the Donuts:

1. Make the Donut Dough:
   • In a medium bowl, whisk together the flour, baking powder, salt, nutmeg, and cinnamon.
   • In a separate large bowl, beat the eggs and sugar together until smooth and creamy. Add the milk, melted butter, vanilla extract, and almond extract (if using), and stir to combine.
   • Gradually add the dry ingredients to the wet ingredients, stirring until just combined. The dough should be soft but not too sticky. If it’s too sticky, add a little more flour, 1 tbsp at a time.
2. Roll and Cut the Donuts:
   • On a lightly floured surface, roll the dough out to about 1/2-inch thickness.
   • Use a heart-shaped cookie cutter to cut out the donuts. You can also use a round cutter for the donut hole (or leave them as is if you prefer to make filled donuts). If you don’t have a heart-shaped cutter, a regular round cutter works just as well!
3. Heat the Oil:
   • In a deep frying pan or pot, heat about 2-3 inches of oil to 350°F (175°C). You can use a thermometer to check the temperature or drop a small piece of dough in—the dough should sizzle immediately when it’s ready.
4. Fry the Donuts:
   • Carefully place the heart-shaped donut dough into the hot oil, a few at a time, without overcrowding the pan.
   • Fry the donuts for about 1-2 minutes per side, or until they are golden brown. Use a slotted spoon to remove the donuts and place them on a paper towel-lined plate to drain excess oil.

For the Glaze:

1. Make the Glaze:
   • In a small bowl, whisk together the powdered sugar, milk, and vanilla extract until smooth and glossy.
   • Add a drop or two of red food coloring if you’d like to give the glaze a pink or red hue for Valentine’s Day.
2. Glaze the Donuts:
   • Once the donuts have cooled slightly, dip the tops of each donut into the glaze, allowing the excess to drip off.
   • Place the glazed donuts on a wire rack to set.
3. Garnish:
   • If desired, sprinkle the donuts with colorful sprinkles, mini heart candies, or chopped nuts for a festive touch.