01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat softened butter and granulated sugar in a large bowl until light and fluffy, approximately 2–3 minutes.
03 - Incorporate the egg, vanilla extract, and almond extract. Mix until fully combined.
04 - Gradually add dry ingredients to the wet mixture, mixing just until incorporated. Avoid overmixing.
05 - Divide dough into two equal portions, flatten into discs, wrap in plastic, and refrigerate for at least 45 minutes.
06 - Preheat oven to 350°F. Line baking sheets with parchment paper.
07 - On a lightly floured surface, roll one dough disc to 1/4-inch thickness. Cut out egg shapes and place 1 inch apart on prepared sheets.
08 - Bake for 8–10 minutes until edges just begin turning golden. Allow to cool completely on the baking sheet.
09 - Combine powdered sugar, meringue powder, and water in a bowl. Mix until smooth and reaches pipeable consistency.
10 - Divide icing into separate bowls and tint with gel food coloring. Decorate cooled cookies with festive Easter egg patterns. Let icing set completely before serving.