01 - Whisk together the flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat the softened butter and granulated sugar in a large bowl until light and fluffy, approximately 2–3 minutes.
03 - Mix in the egg, vanilla extract, and almond extract until fully incorporated into the butter mixture.
04 - Gradually add the flour mixture to the wet ingredients, mixing just until combined. Avoid overmixing to maintain tender texture.
05 - Divide dough into two equal portions, flatten into discs, wrap tightly in plastic wrap, and refrigerate for minimum 45 minutes.
06 - Preheat oven to 350°F. Line baking sheets with parchment paper and set aside.
07 - On a lightly floured surface, roll one dough disc to 1/4-inch thickness. Cut egg shapes using cookie cutter and arrange 1 inch apart on prepared baking sheets.
08 - Bake for 8–10 minutes until edges are lightly golden. Remove from oven and let cool completely on the baking sheet.
09 - Combine powdered sugar, meringue powder, and water in a bowl. Mix until smooth and reaches pipeable consistency.
10 - Divide icing into separate bowls and tint each with gel food coloring to create pastel shades as desired.
11 - Pipe or spread colored icing onto cooled cookies, creating festive Easter egg patterns. Allow icing to set completely before serving.