Whisk the flour, baking powder, and salt together in a medium bowl. Set aside.

In a large bowl using a handheld or a stand mixer fitted with a paddle attachment, beat the butter and sugar together on high speed until completely smooth and creamy, about 2 minutes. Add the egg, vanilla, and almond extract (if using) and beat on high speed until combined, about 1 minute. Scrape down the sides and up the bottom of the bowl and beat again as needed to combine.

Add the dry ingredients to the wet ingredients and mix on low until combined. Dough will be a bit soft. If the dough seems too soft and sticky for rolling, add 1 more Tablespoon of flour.

Divide the dough into 2 equal parts. Place each portion onto a piece of lightly floured parchment paper or a lightly floured silicone baking mat. With a lightly floured rolling pin, roll the dough out to about 1/4-inch thickness. Use more flour if the dough seems too sticky. The rolled-out dough can be any shape, as long as it is evenly 1/4-inch thick.

Lightly dust one of the rolled-out doughs with flour. Place a piece of parchment on top. (This prevents sticking.) Place the 2nd rolled-out dough on top. Cover with plastic wrap or aluminum foil, then refrigerate for at least 1-2 hours and up to 2 days.

Once chilled, preheat oven to 350°F (177°C). Line 2-3 large baking sheets with parchment paper or silicone baking mats. Carefully remove the top dough piece from the refrigerator. If it’s sticking to the bottom, run your hand under it to help remove it—see me do this in the video below. Using a football cookie cutter, cut the dough into shapes. Re-roll the remaining dough and continue cutting until all is used. Repeat with 2nd piece of dough. (Note: It doesn’t seem like a lot of dough, but you get a lot of cookies from the dough scraps you re-roll.)

Arrange cookies on baking sheets 3 inches apart. Bake for 11-12 minutes or until lightly browned around the edges. If your oven has hot spots, rotate the baking sheet halfway through bake time. Allow cookies to cool on the baking sheet for 5 minutes then transfer to a wire rack to cool completely before decorating.

Prepare Royal Icing. Spoon 1/2 cup of the prepared icing into a separate bowl. This icing will remain white. (You won’t use the white icing for a couple hours after the base icing sets, so place a damp paper towel directly on the surface of it. This prevents it from hardening.) Tint the rest of the icing brown. I used 3 drops to get this shade of brown. Spoon or pour the brown icing into a piping bag (disposable or reusable) fitted with Wilton piping tip #5 or piping tip #4. Decorate cookies with brown icing by piping a border around the edges and then filling it. Let the icing-covered cookies mostly set uncovered for about 2-3 hours before adding the white laces.

Spoon or pour the white icing into a piping bag (disposable or reusable) fitted with piping tip #2 or piping tip #3. Pipe the white laces/lines on top. If desired, sprinkle white icing with coarse sprinkles. Icing completely sets in 2-3 hours.

Enjoy cookies right away or wait until the icing sets to serve them. Once the icing has set, these cookies are great for gifting or for sending.

Decorated or plain cookies stay fresh covered at room temperature for 5 days or in the refrigerator for up to 10 days.