Sugar Cookies with Royal Icing - VeryVera

Ingredients

• 1 c softened butter
• 3/4 c sugar
• 2 eggs
• 1 tsp. vanilla extract
• 1 tsp. almond extract
• 1 tsp. baking powder
• 1 tsp. salt
• 4 c all-purpose flour
• 2 lb powdered sugar
• 6 tbsp. meringue powder
• 2 tsp. clear vanilla extract
• 3/4 c water