Make the Cookies:

1. Preheat the oven: Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.
2. Cream the butter and sugar: In a large bowl, beat the softened butter and sugar together with a hand or stand mixer until light and fluffy (about 2–3 minutes).
3. Add wet ingredients: Mix in the egg, vanilla extract, and almond extract (if using) until combined.
4. Combine dry ingredients: In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet mixture, mixing until a dough forms.
5. Roll and cut: Roll out the dough on a lightly floured surface to about 1/4-inch thickness. Use heart-shaped cookie cutters to cut out cookies. Place them on the prepared baking sheets about 1 inch apart.
6. Bake: Bake for 8–10 minutes, or until the edges are just starting to turn golden. Let cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

Make the Icing:
7. Prepare the icing: In a bowl, whisk together powdered sugar, milk, and vanilla extract until smooth. Adjust the consistency with more milk (for a thinner icing) or powdered sugar (for thicker icing).
8. Color and decorate: Divide the icing into separate bowls and add food coloring to create desired shades of pink and red. Spread or pipe icing onto cooled cookies. Add sprinkles for extra decoration.
9. Set the icing: Allow the cookies to sit at room temperature for 1–2 hours to let the icing harden.