Make the Cookies:

1. Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.
2. In a large mixing bowl, cream the butter and sugar together until light and fluffy. Add the egg, vanilla extract, and almond extract, mixing until smooth.
3. In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet ingredients, mixing just until combined.
4. Scoop out 1/4-cup portions of dough, roll into balls, and flatten slightly into thick disks. Place on the prepared baking sheets about 2 inches apart.
5. Bake for 10–12 minutes, or until the edges are set but the centers look slightly underbaked. Let the cookies cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.

Make the Frosting:

1. In a medium bowl, beat the butter until creamy. Gradually add the powdered sugar, heavy cream, and almond extract, mixing until smooth and fluffy. Adjust the consistency with more cream if needed.
2. Add a few drops of pink food coloring and mix until the frosting is evenly colored.

Frost the Cookies:

1. Spread a generous layer of frosting onto the cooled cookies. For the signature look, smooth the frosting with the back of a spoon or an offset spatula.
2. Chill the cookies in the refrigerator for at least 30 minutes before serving.