Steps:

• In large bowl, beat 1 1/2 cups powdered sugar, the softened butter, 1 teaspoon vanilla, the almond extract and egg with electric mixer on medium speed, or mix with spoon, until well blended. Stir in flour, baking soda and cream of tartar. Divide dough in half; shape dough into 2 disks, and wrap in plastic wrap. Cover and refrigerate at least 2 hours.
• Heat oven to 375°F.
• Roll each disk on lightly floured surface until 1/4 inch thick. Cut with 2- to 2 1/2-inch cookie cutters into desired shapes. On ungreased cookie sheets, place cutouts at least 2 inches apart.
• Bake 7 to 8 minutes or until edges are light brown. Cool 1 minute; remove from cookie sheets to cooling racks. Cool completely.
• In medium bowl, beat 3 cups powdered sugar, 3 tablespoons milk and 1/4 teaspoon vanilla with spoon until smooth and spreadable. If frosting is too stiff to spread, add additional milk, 1 teaspoon at a time. Tint with food color. Spread frosting on cooled cookies. Decorate as desired with colored sugar or candy sprinkles. Let stand about 4 hours or until frosting is set. Store covered in airtight container at room temperature with waxed paper between layers.

Steps:

• Preheat oven to 400 degrees.
• In mixing bowl, cream butter with sugar until light and fluffy. Beat in egg and vanilla.
• Mix flour, baking powder, and salt in a separate bowl; add to butter mixture 1 cup at a time, mixing after each addition.
• Do not chill dough. Divide dough into two balls. On a floured surface roll each ball into a circle approximately 12" wide and 1/8" thick. Dip cookie cutter in flour and cut out cookies.
• Bake on ungreased cookie sheet for 6 - 7 minutes or until cookies are lightly browned. It helps to line pans with parchment paper for easy cookie removal.