Cream butter and add powdered sugar. Blend in egg, almond extract, vanilla, salt and flour. Chill dough until firm.

Roll to ¼” thickness on well-floured surface. Cut with cookie cutters and place on greased cookie sheets.

Bake at 375° F for 8-10 min. Cookies should not brown. Frost and decorate when cool.

Combine all ingredients in the bowl of a stand mixer fitted with the paddle attachment. Mix on low speed until the sheen has disappeared and the icing has a matte appearance (about 7-10 minutes).

Transfer the contents of the mixing bowl to an air-tight container. This will be the stiffest consistency of the icing, and at this point it is still too stiff to use for decorating.

Add water (a very small amount at a time) and stir by hand until fully incorporated. Continue until the icing has reached a consistency appropriate for piping. If you are having any difficulty piping, it is still too thick. Add a little more liquid and try again.

Using a pastry bag, pipe around the edges of each cookie. Let stand so the icing will set. Keep the leftover icing covered at all times when not in use so that it does not begin to harden.