Whisk the flour, baking powder, and salt together in a medium bowl. Set aside.

In a large bowl using a handheld or stand mixer fitted with a paddle attachment, beat the butter and sugar together on high speed until completely smooth and creamy, about 3 minutes.

Add the egg, vanilla, and almond extract (if using) and beat on high speed until combined, about 1 minute. Scrape down the sides and bottom of the bowl and beat again as needed.

Add the dry ingredients to the wet ingredients and mix on low until combined. If the dough seems too soft and sticky for rolling, add 1 more tablespoon of flour.

Divide the dough into 2 equal parts. Place each portion onto a piece of lightly floured parchment paper. Roll the dough out to about 1/4-inch thickness.

Place one rolled-out dough on a lightly floured parchment. Cover with the second rolled-out dough, then refrigerate for at least 2 hours.

Preheat the oven to 350°F (177°C). Line 2-3 large baking sheets with silicone baking mats or parchment paper.

Using a heart cookie cutter, cut the dough into hearts. Re-roll remaining dough until all is used.

Arrange cookies on baking sheets 3 inches apart. Bake for 11-12 minutes or until lightly browned around the edges. Allow cookies to cool for 5 minutes, then transfer to a wire rack to cool completely before decorating.

To make the icing, combine sifted confectioners’ sugar, meringue powder, and 9 tablespoons of water in a large bowl. Beat on high speed for 1.5-2 minutes.

Separate icing into 6 bowls, adding desired colors into each bowl. Spoon or pour into piping bags fitted with round piping tip #4.

Decorate the cookies with colored icing by piping a border around the edges and filling it. Let the icing-covered cookies mostly set for at least 2 hours before adding writing.

Prepare red icing to write messages on the cookies after the base icing sets.