Make the Cookie Dough

In a large mixing bowl, beat the softened butter and sugar together until creamy and light. Add the egg, vanilla extract, and almond extract (if using), mixing until well combined.

Combine Dry Ingredients

In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet ingredients, mixing until a dough forms.

Chill the Dough

Divide the dough into two discs, wrap them in plastic wrap, and chill for at least 30 minutes. Chilling makes it easier to roll out the dough and helps prevent the cookies from spreading during baking.

Roll and Cut the Cookies

Preheat your oven to 350°F (175°C). On a lightly floured surface, roll out the dough to about ¼-inch thickness. Use Halloween-shaped cookie cutters to cut out shapes, then place them on baking sheets lined with parchment paper.

Bake the Cookies

Bake for 8-10 minutes, or until the edges are just starting to turn golden. Let the cookies cool on the baking sheets for a few minutes, then transfer them to a wire rack to cool completely.

Prepare the Royal Icing

In a mixing bowl, combine powdered sugar, meringue powder, and water, starting with 5 tablespoons and adding more if needed until you reach a pipeable consistency. Divide the icing into separate bowls and color each portion with your desired food coloring.

Decorate the Cookies

Use piping bags or squeeze bottles to decorate your cookies with Halloween designs. Outline and fill each shape with icing, adding details like eyes, mouths, and other spooky features. Allow the icing to dry completely before serving.