In a KitchenAid standing mixer, mix together ROOM TEMPERATURE butter and cane sugar for 5-8 minutes or until combined.
Still mixing, add room temperature eggs, almond extract, and vanilla extract.
Stop the mixer. Then, add flour, baking powder, and salt.
Let the cookie dough mix until everything is combined. Then, chill for 1 hour.
Next, flour a flat surface. Use a rolling pin to flatten chilled cookie dough, rolling until it's about ⅛” - ¼” thick. It's important to make sure the dough is even for the best bake.
Preheat oven to 350°F.
Using festive cookie cutters, cut out cookies. Then, place them on an ungreased baking sheet.
Bake for 10-12 minutes. NOTE: Baking times may vary depending on your oven and cookie sheet. Keep a close eye on the cookies so they don't burn.
Remove baking sheet from the oven. Then, transfer cookies to a plate, cooling rack, or another baking sheet. They should be firm enough to slide off the pan with a little assistance from a flat spatula.
Allow the cookies to chill for 15-20 minutes in the fridge or outside. (Keep them away from animals! )
While the cookies cool, make the icing. This is where a KitchenAid standing mixer is REALLY helpful.
Add powdered sugar, warm water, meringue powder, and almond and lemon extract to the bowl of your standing mixer. Mix for 7-10 minutes or until very fluffy.
Place icing into piping bags. NOTE: If you want to add food coloring to the icing, do it before adding to the piping bags.
Now it's time to ice the cookies! Have fun with it! Add as much or as little to each cookie as you'd like. There will be enough icing to cover at least 50% of each cookie. Enjoy!