1. Make the Sugar Cookies:

   • Cream the butter and sugar: In a large bowl, beat butter and sugar together until light and fluffy (about 2-3 minutes).
   • Add the egg and flavoring: Mix in the egg, vanilla extract, and almond extract.
   • Combine dry ingredients: In another bowl, whisk together flour, baking powder, and salt.
   • Mix the dough: Gradually add the dry ingredients to the wet ingredients until combined.
   • Chill the dough: Wrap the dough in plastic wrap and chill for at least 1 hour.
   • Roll out and cut shapes: Preheat oven to 350°F (175°C). Roll out dough on a lightly floured surface to ¼-inch thickness. Cut into bunny, chick, egg, tulip, carrot, and flower shapes.
   • Bake: Place cookies on a parchment-lined baking sheet and bake for 8-10 minutes, or until edges are just golden. Cool completely before decorating.

2. Prepare the Royal Icing:

   • Mix icing ingredients: In a bowl, beat powdered sugar, meringue powder, and water until smooth and glossy (about 5 minutes).
   • Adjust consistency: Add more water (1 teaspoon at a time) for thinner icing or more powdered sugar for thicker icing.
   • Divide and color: Separate icing into bowls and tint with gel food coloring.

3. Decorate the Cookies:

   • Outline and flood: Use a piping bag or squeeze bottle to outline cookies with icing. Let dry slightly, then flood the inside with thinner icing.
   • Add details: Use different colors to create designs (like bunny faces, chick beaks, tulip petals, etc.).
   • Let icing dry completely before serving or packaging.

Enjoy these adorable Easter cookies!