Prepare the Cake:

• Preheat the oven to 350°F (175°C). Grease and line a 9×13-inch baking pan with parchment paper.
• In a medium bowl, whisk together the flour, baking powder, and salt.
• In a separate large bowl, beat the softened butter and granulated sugar until light and fluffy.
• Add the egg whites one at a time, beating well after each addition.
• Mix in the almond extract.
• Gradually add the dry ingredients to the wet mixture, alternating with the milk, beginning and ending with the dry ingredients. Mix until just combined.
• Pour the batter into the prepared pan and spread evenly.
• Bake for 20–25 minutes, or until a toothpick inserted into the center comes out clean.
• Allow the cake to cool completely in the pan.

Cut the Cake:

• Once cooled, carefully invert the cake onto a clean surface and remove the parchment paper.
• Using a small heart-shaped cookie cutter, cut out heart shapes from the cake.
• Place the heart-shaped cake pieces on a wire rack set over a baking sheet.

Prepare the Glaze:

• In a heatproof bowl set over simmering water (double boiler), combine the sifted powdered sugar, light corn syrup, and almond extract. Stir until the mixture is smooth and pourable.
• Divide the glaze into separate bowls if using multiple colors. Add a few drops of food coloring to each bowl and mix until the desired shades are achieved.

Glaze the Petit Fours:

• Pour the glaze over each heart-shaped cake, ensuring they are fully covered. The excess glaze will drip onto the baking sheet below.
• Allow the glaze to set slightly before adding decorations.
• While the glaze is still tacky, decorate with sprinkles, edible glitter, or small heart-shaped candies as desired.

Set and Serve:

• Let the glazed petit fours sit at room temperature until the glaze is completely set.
• Once set, carefully transfer the petit fours to a serving platter.
• Serve and enjoy these delightful bite-sized treats!