01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat softened butter and granulated sugar in a large bowl until light and fluffy, approximately 2-3 minutes.
03 - Incorporate egg, vanilla extract, and almond extract. Mix until fully combined.
04 - Gradually blend dry ingredients into wet mixture, mixing just until incorporated. Avoid overmixing.
05 - Divide dough in half, flatten into discs, wrap in plastic, and refrigerate for minimum 45 minutes.
06 - Preheat oven to 350°F and line baking sheets with parchment paper.
07 - On floured surface, roll one dough disc to 1/4-inch thickness. Cut egg shapes and place 1 inch apart on prepared sheets.
08 - Bake for 8-10 minutes until edges begin turning golden. Cool completely on wire racks.
09 - Whisk powdered sugar, meringue powder, and water until smooth and pipeable consistency.
10 - Divide icing into bowls, tint with food coloring, and decorate cooled cookies with Easter egg patterns. Let icing set before serving.