Prepare the Cookies:

• In a large bowl, cream together the softened butter and granulated sugar until light and fluffy.
• Add the egg, vanilla extract, and almond extract (if using), and mix until well combined.
• In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.
• Gradually add the dry ingredients to the wet mixture, mixing until a soft dough forms.
• Divide the dough into two portions, flatten each into a disc, wrap in plastic wrap, and refrigerate for at least 1 hour.

Bake the Cookies:

• Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper.
• On a lightly floured surface, roll out one disc of dough to about ¼-inch thickness.
• Use heart-shaped cookie cutters to cut out cookies and place them on the prepared baking sheets.
• Bake for 8-10 minutes, or until the edges are lightly golden.
• Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.

Prepare the Frosting:

• In a medium bowl, beat the softened butter until creamy.
• Gradually add the powdered sugar, mixing well after each addition.
• Stir in the vanilla extract and 2 tablespoons of heavy cream or milk.
• If the frosting is too thick, add more cream or milk, 1 teaspoon at a time, until the desired consistency is reached.
• Divide the frosting into separate bowls and add food coloring to achieve your desired colors.

Decorate the Cookies:

• Once the cookies are completely cooled, spread or pipe the frosting onto each cookie.
• Decorate with Valentine’s Day sprinkles as desired.
• Allow the frosting to set before storing the cookies in an airtight container.