Use electric mixer to beat butter and sugar until just combined (do not overmix).

Mix in vanilla extract until incorporated.

In a small bowl, whisk together flour and salt. Slowly mix in flour mixture until combined. Form dough into a ball and wrap in plastic wrap. Place dough in refrigerator for 30 minutes.

Preheat oven to 325 degrees.

Lightly flour a working surface. Roll dough out until it's about 1/4" thick. Use 2 1/2 inch round cookie or biscuit cutter to cut out dough. Place rounds 2 inches apart on an ungreased cookie sheet, or cookie sheet lined with silicone baking mats.

Bake for 13-16 minutes, or until cookies just turn a light golden brown. Let cool completely before decorating.

In bowl with shallow sides, whisk together powdered sugar, vanilla extract, and almond extract. Slowly whisk in milk until desired consistency is reached.

Dip tops of the cooled cookies into glaze. Shake off excess glaze. Set on cooling rack and let set for several hours before storing or before adding royal icing.

Stir together powdered sugar and meringue powder. Gradually still in water. Stir in vanilla until smooth.

Divide icing into number of bowls corresponding to number of colors you want to use.

Add gel food coloring and mix until desired color is reached.

Icing can be applied using a pastry bag or bottles. I prefer Wilton 6oz squeeze bottles.

Let royal icing sit for at least 3 hours before storing (overnight is okay as well).