01 - In a medium bowl, whisk together flour, baking powder, and salt; set aside.
02 - In a large bowl, beat softened butter and granulated sugar with an electric mixer until light and fluffy, about 2 to 3 minutes.
03 - Add the egg, vanilla extract, and almond extract to the butter mixture; mix until well combined.
04 - Gradually add the dry ingredients to the wet mixture, mixing just until the dough is fully incorporated.
05 - Divide dough in half, flatten into discs, wrap in plastic, and refrigerate for at least 1 hour.
06 - Preheat oven to 350°F. Line baking sheets with parchment paper.
07 - Roll dough on a lightly floured surface to 1/4-inch thickness. Cut into skull shapes using a cookie cutter.
08 - Place cookies 1 inch apart on prepared baking sheets.
09 - Bake for 8 to 10 minutes until edges are lightly golden. Transfer to cooling racks and cool completely.
10 - In a large bowl, combine powdered sugar, meringue powder, and 6 tablespoons warm water. Beat on low until combined, then on high for 5 minutes until stiff peaks form. Adjust consistency with additional water, a teaspoon at a time, as needed.
11 - Divide icing among bowls and tint each with desired gel food coloring.
12 - Transfer colored icing to piping bags with fine tips. Outline and flood cookies with white icing; allow to set. Pipe vibrant designs, such as flowers, swirls, and hearts. Add edible sprinkles, pearls, or glitter if desired.
13 - Allow decorated cookies to dry completely before serving or storing.