1-Gathering and Mixing Ingredients: First, whisk the flour, baking powder, and salt in a bowl to mix them well. Then, beat the unsalted butter and granulated sugar until they turn creamy and smooth this creates the base for those soft, buttery cookies. Add the egg, vanilla extract, and almond extract if you’re using it, and mix everything until combined. If the dough feels too soft, stir in a bit more flour to get the right consistency.

2-Divide and Roll the Dough: Next, divide the dough in half and roll each part to about 1/4-inch thickness between parchment paper or silicone mats. This step helps keep the shapes intact, especially for heart designs. Stack the rolled dough, cover it, and chill in the fridge for at least 2 hours, or up to 2 days, to make it easier to handle.

3-Baking and Decorating Steps: Once chilled, preheat your oven to 350°F (177°C) and line your baking sheets to avoid any sticking issues. Cut the dough into heart shapes using a 3 to 3.5-inch cutter, then place the shapes 3 inches apart on the sheets. Bake for 11 to 12 minutes until the edges turn lightly browned, then cool them for 5 minutes on the sheets before moving to racks.

4-Prepare the Royal Icing: For the royal icing, whisk the confectioners’ sugar, meringue powder, and 9 tablespoons of water until smooth. Adjust the thickness so it drips and smooths out in 5 to 10 seconds add more water or sugar as needed. Divide the icing for coloring, use piping bags to outline and flood the cookies, and let it set for at least 2 hours. If you want to add messages, use red icing and let it dry for 2 to 3 hours.