01 - Whisk together flour, baking powder, and salt in a medium bowl until thoroughly blended. Set aside for later use.
02 - Beat softened butter and granulated sugar with electric mixer on medium-high speed until pale and fluffy, approximately 2-3 minutes.
03 - Incorporate egg, vanilla extract, and almond extract. Mix until fully combined and smooth.
04 - Gradually blend dry ingredients into wet mixture on low speed. Mix just until flour disappears—avoid overworking.
05 - Divide dough into equal portions. Form into disks, wrap tightly in plastic, and refrigerate minimum 60 minutes.
06 - Set oven to 350°F. Line two baking sheets with parchment paper.
07 - On floured surface, roll dough to 1/4-inch thickness. Cut heart shapes and arrange 1 inch apart on prepared sheets.
08 - Bake 8-10 minutes until edges barely golden. Cool 2 minutes on sheet, then transfer to wire rack.
09 - Whisk powdered sugar, 2 tablespoons milk, corn syrup, and vanilla until smooth. Adjust consistency with additional milk if needed.
10 - Tint icing with food coloring. Spread or pipe onto cooled cookies. Add sprinkles immediately. Allow icing to set completely before serving.