Begin by preheating your oven to 350°F (175°C). Line your baking sheets with parchment paper for easy removal of the cookies after baking.

In a medium bowl, whisk together the flour, baking powder, and salt. This ensures that your leavening agent is evenly distributed throughout the flour.

In a large mixing bowl, beat the softened butter and sugar together until the mixture becomes light and fluffy.

Crack in the large egg, and pour in the vanilla and almond extracts (if you’re using it). Mix well to combine these ingredients thoroughly.

Gradually add your dry ingredients into the wet mixture. Stir carefully until the dough comes together, but avoid overmixing to keep it tender.

On a floured surface, roll out the dough to about 1/4 inch thick. Use a snowflake-shaped cookie cutter to cut out your cookie shapes. Place each cookie on the prepared baking sheets.

Slide the sheets into your preheated oven and bake for 8-10 minutes, or until the edges are lightly golden. Keep a close watch to prevent over-baking.

Once baked, let the cookies cool completely on a wire rack to ensure they maintain their shape and texture.

In a mixing bowl, whisk the egg white or meringue powder with lemon juice until soft peaks form. Gradually add powdered sugar while mixing until stiff peaks are achieved.

Divide the icing into bowls and add food coloring, if desired. Use piping bags or a spatula to create beautiful snowflake designs on your cooled cookies. Allow the icing to dry completely before serving or packaging.