Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.

In a medium bowl, whisk together the all-purpose flour, powdered sugar, and salt until well combined.

In a separate large bowl, cream together the softened unsalted butter, vanilla extract, and almond extract (if using) until light and fluffy.

Gradually add the dry ingredient mixture to the creamed butter mixture, mixing until a soft dough forms.

Roll the dough into a ball, wrap in plastic wrap, and refrigerate for 30 minutes.

Once chilled, roll the dough out on a lightly floured surface to about 1/4-inch thickness.

Use a floral cookie cutter to cut out shapes and transfer them to the prepared baking sheets, leaving space between each cookie.

Bake for 10-12 minutes, or until the edges are lightly golden.

Remove cookies from the oven and let them cool on a wire rack before icing.

If using egg whites, beat them until stiff peaks form, then gradually add powdered sugar and lemon juice until smooth.

If using meringue powder, combine it with water according to package instructions, then add powdered sugar and lemon juice.

Divide the royal icing into bowls and tint with gel food colors.

Once the cookies are completely cooled, decorate them using a piping bag or fine-tipped tool with the colored royal icing.

Allow the icing to set before serving or storing.