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

Make the cookie dough:

• In a large mixing bowl, cream together the salted butter (1 cup / 222 g) and granulated sugar (1 cup / 230 g) until light and fluffy, about 2–3 minutes.
• Scrape down the sides of the bowl. Add the eggs (2 large), vanilla extract (1 tsp), and almond extract (½ tsp). Beat until fully combined and smooth.
• Scrape down the bowl again. Add the all-purpose flour (3 cups / 456 g) and baking powder (2 tsp). Mix on low speed until a soft, thick dough forms.

Portion and shape the cookies:

• Scoop out ¼ cup portions of dough and roll each into a ball. Place on the prepared baking sheets, leaving at least 2 inches between each cookie (about 6 cookies per sheet).
• Gently flatten each dough ball using the bottom of a drinking glass or measuring cup. Press until the tops are level and slightly spread out.
• Bake in the preheated oven for 9–11 minutes, or until the centers are puffed and no longer glossy. The edges should be set, but the cookies should not brown.
• Remove from the oven and allow the cookies to cool completely on the baking sheet.

Make the sweet almond icing:

• In a medium bowl, beat the softened salted butter (½ cup / 111 g) until smooth and creamy. Gradually add in the powdered sugar (3 cups / 321 g), almond extract (1 tsp), and milk (1–3 tbsp) until the frosting is smooth and spreadable.
• Add 4 drops of neon pink food coloring, if desired, and mix until the color is fully incorporated.

Frost the cookies:

• Spread the icing over the cookies while they are still slightly warm. The gentle heat will slightly melt the frosting, giving it a smooth, glossy finish.
• Once frosted, allow the cookies to cool completely. Chill in the refrigerator until ready to serve. These cookies are traditionally served cold for the best texture and flavor.