Combine flour and baking powder in a mixing bowl. Whisk until blended.

Beat the softened butter until fluffy, then add sugar, eggs, and almond extract. Mix until smooth.

Fold the dry ingredients into the wet mixture until just combined.

Wrap the dough in plastic wrap and refrigerate for at least 1 hour.

Preheat your oven to 350°F (175°C). Roll the dough into 1-inch balls, spacing them 1 inch apart on a baking sheet.

Bake for 8-10 minutes until set but not browned.

Cool on the baking sheet for 5 minutes before transferring to a wire rack.

Mix powdered sugar and milk until smooth for icing. Adjust consistency as desired.

Dip cooled cookies into icing and sprinkle with toppings while still wet.