Classic Christmas Sugar Cookies with Easy Decorating Icing

Ingredients

• 281g all-purpose flour.
• 1/2 teaspoon baking powder.
• 1/4 teaspoon salt.
• 170g unsalted butter, softened.
• 150g granulated sugar.
• 1 large egg, room temperature.
• 2 teaspoons vanilla extract.
• 1/4-1/2 teaspoon almond extract (optional).
• 360g confectioners' sugar.
• 1/2 teaspoon vanilla extract.
• 2 teaspoons corn syrup.
• 4 1/2-5 tablespoons water.
• Pinch of salt.
• Optional: food coloring, sprinkles.