Preheat and Prepare: Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

Cream the Butter and Sugar: In a large mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.

Add the Eggs and Extracts: Beat in the eggs, one at a time, ensuring each is fully incorporated. Stir in the vanilla and almond extracts.

Combine Dry Ingredients: In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Shape and Bake: Roll the dough into 1-inch balls and place them 2 inches apart on the prepared baking sheet. Slightly flatten each ball. Bake for 10-12 minutes, or until the edges are golden. Cool for 5 minutes before transferring to a wire rack.

Glaze and Decorate: In a small bowl, whisk together the powdered sugar and milk until smooth. Dip the top of each cookie into the glaze and finish with sprinkles. Allow the glaze to set before serving or storing.