For the sugar cookies:

1. In the bowl of an electric mixer on medium speed, cream together the butter and sugar until light and fluffy, about a couple minutes. Reduce the speed to low and mix in one egg at a time, wiping down the sides of the bowl in between each addition. Mix in the vanilla extract.
2. Add in the flour, baking powder and salt and mix just until a dough forms. Divide the dough into two equal parts, form each part into a disk and wrap in plastic wrap.
3. Refrigerate for 30-45 minutes.
4. Preheat your oven to 350 degrees. Roll the dough out onto a well-floured surface into a 1/8-1/4 thick sheet. Cut with desired cookie cutters and place the cookies on a baking sheet a couple inches apart from each other. Repeat until all the dough has been used and cut into shapes, handling the cookie dough as little as possible.
5. Bake the cookies for 10-12 minutes, or until they just start to turn slightly golden brown. Remove from the oven, allow the cookies to cool slightly on the pan and then transfer to a wire cooling rack to cool completely.

For the icing:

1. In a medium bowl, whisk together the powdered sugar, milk, corn syrup and almond extract until smooth and glossy. Divide into other bowls if a variety of colors is desired.
2. Ice the cooled cookies by using a piping bag for more precise lines, or a butter knife for a solid glaze. Decorate as desired with sprinkles before the icing sets. Allow the iced cookies to set for 20-30 minutes before combining or stacking them. Enjoy!