Sift the Flour, Baking Powder, and Salt together into a medium size bowl. Set aside.

In a large bowl using an electric mixer (paddles), beat the Butter and Sugar together on medium-high speed until smooth and creamy, about 2 minutes.

Add Egg, Vanilla, and Almond Extract and beat on medium-high speed until combined, about 1 minute. Scrape the sides of the bowl and beat as needed to combine.

Slowly add the dry ingredients to the wet ingredients, and mix on low until combined. Dough will be a bit soft, but if it seems too soft and sticky for rolling, add a tablespoon of flour.

Divide the dough into 2 equal parts and place each onto a sheet of lightly floured parchment paper or a silicone baking mat. Cover the dough with a separate sheet of parchment paper and roll it out to about 1/4-inch thickness with a rolling pin. Use more flour if the dough seems too sticky.

Lightly dust one of the rolled-out doughs with flour and cover with parchment paper. Place the 2nd flattened dough on top of it, and cover with plastic wrap, and chill for at least 2 hours.

When chilled, preheat oven to 350°F. Line large baking sheets with parchment paper or silicone baking mats. Carefully remove the top dough piece from the refrigerator.

Using a heart-shaped cookie cutter, cut the dough into hearts. Do the same with the second piece of dough. Reuse the remaining dough by rolling it out again, and continue cutting until all of it is used.

Arrange cookies on baking sheets 2 inches apart. Bake for 11–12 minutes, or until barely lightly browned around the edges (do NOT overbake). Slide parchment paper baking mats from sheets onto counter and cool for 5 minutes, then transfer cookies to a wire rack to cool.

Combine sifted Confectioners’ Sugar, Meringue Powder, and Water in a mixing bowl. Using a hand mixer or a stand mixer, beat the ingredients together on medium high speed for 2 minutes.

Check readiness by lifting the whisk or beaters off the icing. It should drizzle down and smooth out within 5 to 10 seconds. If it’s too thick, add a tablespoon of water and beat longer. If too thin, beat it more, because it will thicken the more it is mixed. If it doesn’t thicken enough, add a little Confectioners’ Sugar and beat.

Begin to decorate the cookies by placing a small amount of white frosting in an icing bottle or a small piping bag with a small round tip (#4), and drawing the outline of a heart a small distance from the edge of the cookie. After it sets a little, fill in the middle of the heart design. After a few cookies, add a little pink or red Food Coloring to the bottle or bag, and mix it well. Repeat making your favorite designs on the cookies. Add more Food Coloring and add more designs. Your decorations will go from white, to pink, to dark pink, and to red if you like. It’s up to you. Layer your decorations for fun designs.

Enjoy with milk or ice cream!