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 - Mix in the egg, vanilla extract, and almond extract until fully incorporated into the butter mixture.
04 - Gradually add dry ingredients to wet mixture, mixing just until dough forms and no dry streaks remain.
05 - Divide dough into two equal portions, flatten into discs, wrap tightly in plastic, and refrigerate for minimum 45 minutes.
06 - Preheat oven to 350°F and line baking sheets with parchment paper.
07 - On lightly floured surface, roll one dough disc to 1/4-inch thickness.
08 - Cut out egg shapes using cookie cutter, placing cookies 1 inch apart on prepared baking sheets.
09 - Bake for 8-10 minutes until edges just begin to turn golden. Cool completely on wire racks before decorating.
10 - Combine powdered sugar, meringue powder, and water in bowl, mixing until smooth and pipeable consistency.
11 - Divide icing into separate bowls and tint each with gel food coloring to achieve desired pastel shades.
12 - Pipe colored icing onto cooled cookies creating festive Easter egg patterns. Allow icing to set completely before serving or storing.