01 - Whisk together flour, baking powder, and salt in a medium bowl until thoroughly combined.
02 - Beat softened butter and granulated sugar with electric mixer until pale and fluffy, approximately 2–3 minutes.
03 - Incorporate egg, vanilla extract, and almond extract, mixing until fully integrated into butter mixture.
04 - Gradually blend dry ingredients into wet mixture, mixing only until flour disappears and dough forms.
05 - Divide dough into two equal portions, flatten into disks, wrap in plastic, and refrigerate for minimum 1 hour.
06 - Heat oven to 350°F and line two baking sheets with parchment paper.
07 - On floured surface, roll dough to 1/4-inch thickness and cut heart shapes. Arrange 1 inch apart on prepared sheets.
08 - Bake 8–10 minutes until edges barely golden. Cool 2 minutes on sheets before transferring 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, and allow icing to set completely.