01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat softened butter and granulated sugar with electric mixer until light and fluffy, approximately 2-3 minutes.
03 - Mix in egg, vanilla extract, and almond extract until thoroughly incorporated.
04 - Gradually blend dry ingredients into wet mixture, mixing just until dough forms.
05 - Divide dough into two portions, flatten into disks, wrap in plastic, and refrigerate for minimum 1 hour.
06 - Heat oven to 350°F and line two baking sheets with parchment paper.
07 - On floured surface, roll dough to 1/4-inch thickness. Cut heart shapes and place 1 inch apart on prepared sheets.
08 - Bake for 8-10 minutes until edges turn golden. Cool on sheets for 2 minutes, then transfer to wire rack.
09 - Whisk powdered sugar, 2 tablespoons milk, corn syrup, and vanilla until smooth. Add additional milk as needed for desired consistency.
10 - Tint icing with food coloring, spread or pipe onto cooled cookies, and add sprinkles if desired. Let icing set completely before serving.