01 - Whisk together flour, baking powder, and salt in a medium bowl until evenly combined. Set aside for later use.
02 - Beat softened butter and granulated sugar in a large bowl until light and fluffy, approximately 2–3 minutes.
03 - Add egg, vanilla extract, and almond extract to the butter mixture. Mix until fully incorporated and smooth.
04 - Gradually add dry ingredients to the wet mixture, mixing just until flour disappears. Avoid overmixing to prevent tough cookies.
05 - Divide dough into two equal portions, flatten into discs, wrap tightly in plastic wrap, and refrigerate for at least 45 minutes until firm.
06 - Preheat oven to 350°F. Line baking sheets with parchment paper and set aside.
07 - On a lightly floured surface, roll out one dough disc to 1/4-inch thickness. Keep remaining dough chilled until ready to use.
08 - Cut out egg shapes using cookie cutter. Place cookies 1 inch apart on prepared baking sheets to allow for slight spreading.
09 - Bake for 8–10 minutes until edges just begin to turn golden. Cool on baking sheets for 2 minutes before transferring to wire rack to cool completely.
10 - Mix powdered sugar, meringue powder, and water in a bowl until smooth and thick but still pipeable. Adjust consistency with additional water if needed.
11 - Divide icing into separate bowls and tint each with gel food coloring to desired pastel shades.
12 - Pipe or spread colored icing onto completely cooled cookies, creating Easter egg patterns and designs. Allow icing to set completely before serving or storing.