In a medium bowl, combine the flour and baking powder with a whisk. Set this mixture aside.

Using a hand mixer or a stand mixer, beat the butter and kosher salt on medium speed for about 1 minute until combined.

Add the granulated sugar and beat until smooth, about 1 ½ minutes. Scrape the bowl down while mixing.

Beat in the large egg and pure vanilla extract until well combined, about 1 minute.

With the mixer on low speed, slowly add the flour mixture little by little. Occasionally, stop to scrape the bowl until the cookie dough forms a ball around the paddle.

Gently press the dough into a ball, wrap it in plastic wrap, and press it into a 1-inch thick disk. Chill it in the refrigerator for at least 30 minutes or up to three days.

Preheat the oven to 375°F (190°C) and line your baking sheets with silicone mats or parchment paper.

On a lightly floured surface, roll the chilled dough to about ¼ inch thickness. Cut the dough into shapes using cookie cutters.

Arrange the cut cookies on the baking sheets about 1 inch apart. If the dough gets too warm, pop it in the freezer for about 10 minutes.

Bake one sheet at a time in the middle of the oven for about 7-8 minutes until puffy. Allow the cookies to rest on the pan for 2 minutes before transferring them to a wire rack to cool completely.

For frosting, beat 1 cup of softened butter on medium-high speed until smooth and creamy, about 4-5 minutes.

Gradually add in the confectioners' sugar, vanilla extract, almond extract, and heavy cream. Start mixing on low speed and increase to medium-high until fluffy, about 2-3 minutes.

If the frosting is too sweet, add a pinch of salt and mix again. Optionally, color the buttercream using gel-based food coloring.

Once the cookies are baked and cooled, arrange them on an attractive platter. Spread buttercream on each cookie using a spatula or piping bag and decorate as desired.

Serve alongside drinks like milk, tea, or coffee.