Preheat your oven to 350°F (175°C) and line two large baking sheets with parchment paper or silicone mats.

In a medium bowl, whisk together the flour, baking powder, and salt until evenly combined. Set aside.

In a large bowl, beat the butter and granulated sugar with an electric mixer on medium speed for 2-3 minutes until light and fluffy, scraping down the sides halfway through.

Beat in the egg, vanilla extract, and almond extract until fully incorporated and the mixture looks creamy.

Add the flour mixture to the wet ingredients and mix on low speed just until no dry streaks remain. The dough should be soft but not sticky.

Scoop rounded tablespoons of dough and roll into balls, placing them 2 inches apart on the prepared baking sheets. Gently flatten each ball slightly with your palm to about 1/2-inch thickness.

Bake for 10-12 minutes until the edges are set but the centers still look soft and pale. Do not overbake. Let cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

For the frosting, beat the butter in a large bowl until creamy, about 1 minute. Add the sifted powdered sugar, 3 tablespoons milk, and vanilla extract. Beat on low speed until combined, then increase to medium-high and beat for 2 minutes until fluffy. Add more milk one teaspoon at a time if needed for piping consistency.

Divide frosting into bowls and tint with food coloring if desired. Transfer to piping bags fitted with petal tips or star tips. Pipe flower designs onto each cooled cookie, starting from the center and working outward.

Let the frosted cookies sit at room temperature for 30 minutes until the frosting sets slightly. Decorate with sugar pearls or sprinkles while the frosting is still tacky.