Mix Dry Ingredients: In a medium mixing bowl, combine 2 cups of flour and 1 teaspoon of baking powder; whisk until even.

Cream Butter: In a large bowl, beat 1 cup of butter until light and fluffy, about 3-4 minutes.

Combine Ingredients: Add 1 cup of sugar, 2 eggs, and 1 teaspoon of almond extract; mix until just combined.

Incorporate Flour: Gradually add flour mixture to wet ingredients; stir gently until just combined.

Chill Dough: Cover and refrigerate for at least 1 hour.

Shape Cookies: Preheat oven to 350°F, scoop dough into balls, and place on lined baking sheet.

Bake: Bake for 8-10 minutes until edges are set, centers soft.

Cool: Allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack.

Glaze Preparation: Whisk together 1 cup of powdered sugar and 2 tablespoons of milk; stir in almond extract.

Decorate: Dip cooled cookie tops into glaze and sprinkle with festive decorations if desired.