01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat the butter and sugar together in a large bowl until light and fluffy, about 2–3 minutes.
03 - Add the egg, vanilla extract, and almond extract; beat until fully incorporated into the mixture.
04 - Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Avoid overmixing.
05 - Divide the dough in half, flatten each into a disc, wrap in plastic wrap, and chill for at least 30 minutes.
06 - Preheat the oven to 350°F and line baking sheets with parchment paper.
07 - On a lightly floured surface, roll out the dough to 1/4-inch thickness. Cut out egg shapes with a cookie cutter; place them 1 inch apart on prepared sheets.
08 - Bake for 9–11 minutes, until the edges are just barely golden. Let cool on sheets for 5 minutes, then transfer to a wire rack to cool completely.
09 - Whisk powdered sugar and meringue powder in a medium bowl. Add water gradually until icing is smooth and pipeable. Divide and tint with food coloring as desired.
10 - Decorate cooled cookies with royal icing in festive patterns. Allow icing to set completely before serving or storing.