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 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. Using a snowman cookie cutter, cut into shapes. Re-roll the remaining dough and continue cutting until all is used. Repeat with 2nd dough 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, 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. You’ll need 3 small bowls: one for red icing, one for black icing, and one for orange icing. Spoon 1/4 cup of icing into each bowl. The rest of the icing will remain white. Stir red food coloring into 1 bowl until you reach your desired shade. Stir black food coloring into another bowl until you reach your desired shade. (I find that black always dries darker so stop adding coloring when you reach a dark gray.) Finally, stir orange food coloring into the last bowl until you reach your desired shade.

Fit a piping bag (reusable or disposable) with Wilton piping tip #5 or piping tip #4. If you only have 1 of these piping tips, keep the tip on the outside of the bag by using a coupler so you can easily transfer the piping tip to the bag of red icing because you need the same tip for the red scarf. Spoon white icing inside the piping bag. Decorate cookies with white icing by piping a border around the edges and then filling it. (Leave room for the black hat!) Allow to set. I put the baking sheet in the refrigerator to speed it up.

Meanwhile, fill more piping bags with remaining colors of icing. You need Wilton piping tip #1 for the black hat, eyes, mouth, and button. You also need it for the orange icing, so if you only have 1 tip, use a coupler so you can easily transfer the piping tip to the bag of orange icing. You need Wilton piping tip #5 or piping tip #4 for the red scarf.

Once the white icing sets, pipe the scarf with red icing. Then pipe the hat, eyes, and buttons with black icing. Pipe the nose with orange icing.

Icing will completely set in about 2-3 hours at room temperature. 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. Plain or decorated cookies stay soft for about 5 days when covered tightly at room temperature. For longer storage, cover and refrigerate for up to 10 days.