Cut-Out Sugar Cookies - Master recipes

Ingredients

• 3 c. (360 g.) all-purpose flour, plus more for surface -
• 1 tsp. baking powder -
• 1/2 tsp. kosher salt -
• 1 c. (2 sticks) unsalted butter, softened -
• 1 c. (200 g.) granulated sugar -
• 1 large egg -
• 1 tbsp. milk -
• 1 tsp. pure vanilla extract -
• 5 c. (575 g.) confectioners' sugar -
• 1/4 c. heavy cream -
• 1/2 tsp. pure almond extract -
• 1/4 tsp. kosher salt  -
• Food coloring, for decorating -