Preheat the oven to 350°F and line a baking sheet with parchment paper.

Cream the butter and sugar in a large bowl using a hand mixer or stand mixer until light and fluffy.

Add the eggs, vanilla, and almond extract, and beat until fully incorporated.

Mix in the flour and baking powder until a soft, thick dough forms.

Scoop about 1/4 cup of dough for each cookie and roll into balls. Place them spaced apart on the prepared baking sheet.

Flatten each dough ball using the bottom of a glass or measuring cup.

Bake for 9 to 11 minutes, or until the centers puff up and lose their glossy appearance. Let cookies cool on the baking sheet.

While the cookies cool slightly, prepare the icing: Beat the softened butter until smooth, then gradually mix in the powdered sugar, almond extract, and enough milk to reach a spreadable consistency.

Add food coloring if desired, and stir until the color is evenly distributed.

Spread icing on warm cookies to achieve a smooth, melted finish.

Let cookies cool completely, then chill in the refrigerator until ready to serve. These cookies are best enjoyed cold.