Step 1: For cookies; in a large bowl combine butter with sugar, eggs, vanilla and almond extract; beat using an electric mixer on high speed until light and fluffy.
Step 2: In another bowl combine the flour with baking powder, baking soda and salt; gradually stir into the butter mixture until well blended.
Step 3: Cover bowl with plastic wrap and chill for 2 hours.
Step 4: Preheat oven to 400 degrees F.
Step 5: Line cookie sheets with parchment paper (do not grease the cookie sheets use parchment paper only).
Step 6: On a very lightly floured surface roll out the dough into about 1/4-inch thickness.
Step 7: Cut into desired shapes using cookie cutters.
Step 8: Place cookies 2-inches apart on cookie sheet.
Step 9: Bake 4-6 minutes.
Step 10: Remove cookies to wire racks to cool completely before icing.
Step 11: For icing; in a small bowl mix the confectioners sugar with milk (start with 1-2 tablespoons, you will likely need more milk for the perfect spreading consistency).
Step 12: Beat in corn syrup and almond extract until the icing is smooth and glossy (if the icing is too thick add in a small amount more of corn syrup).
Step 13: Divide into as many separate bowls as you wish for different colors.
Step 14: Add in food coloring until desired intensity is achieved.
Step 15: “Paint” the icing over the cookies using a brush, or dip edges of cookies into icing.
Step 16: Allow to set on waxed paper.
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