Cream 1 cup of unsalted butter and 1 cup of sugar until light and fluffy, about 3-5 minutes.

Beat in 1 egg, 1 teaspoon of vanilla extract, and ½ teaspoon of almond extract.

Gradually add in 3 cups of all-purpose flour, 1 teaspoon of baking powder, and a pinch of salt until the dough comes together.

Shape dough into a disc, wrap in plastic wrap, and refrigerate for 1 hour.

Preheat oven to 350°F (175°C). Roll out chilled dough to ¼ inch thick and cut with a tree-shaped cookie cutter.

Bake cookies for 8-10 minutes or until edges are golden. Cool on a wire rack.

Prepare royal icing by whisking together 4 cups of powdered sugar, 3 tablespoons of meringue powder, and 6 tablespoons of water until smooth.

Pipe a border around cookies, flood centers with icing, and decorate with sprinkles.

Let cookies dry at room temperature for 4-6 hours until icing is set.