Preheat Oven: Preheat the oven to 350°F and place a rack in the center. Line a baking sheet with parchment paper or a silicone mat so cookies don’t stick.
Mix Dry Ingredients: In a small bowl, whisk together the 3 cups flour, 2 teaspoons baking powder, and 1/4 teaspoon salt. If you’re using cornstarch, add it here. Whisking helps the leavening mix evenly.
3 cups all-purpose flour, 2 teaspoons aluminum-free baking powder, 1/4 teaspoon salt, Optional: 1 tablespoon cornstarch
Cream Butter and Sugar: In a large bowl, beat the 1 cup softened butter with 1 cup granulated sugar using a stand mixer or hand mixer until light and creamy, about 2–3 minutes.
1 cup 8 oz unsalted butter, softened to room temperature, 1 cup granulated sugar
Add Egg and Flavor: Add the large egg and 1 teaspoon vanilla extract (and 1/4 teaspoon almond extract if using). Beat until fully combined and smooth.
1 large egg, 1 teaspoon vanilla extract, Optional: 1/4 teaspoon almond extract
Add Dry Ingredients: Add the dry flour mixture to the butter mixture in three parts, mixing briefly after each addition until the dough just comes together. Stop as soon as you have a smooth, slightly tacky dough — don’t overmix.
Chill Dough (Optional): If the dough feels soft or sticky, wrap it and chill in the refrigerator for 15–30 minutes. Chilling makes the dough easier to roll and helps cookies keep sharp edges while baking.
Divide and Roll: Divide the dough into two equal pieces. Lightly flour your work surface (or roll the dough between two sheets of parchment). Roll each piece to about 1/4-inch thickness for best results.
Cut Shapes: Use cookie cutters to cut shapes. Gently lift or slide the shapes onto the prepared baking sheet, spacing cookies about 1 inch apart so they don’t touch.
Bake: Bake in the preheated 350°F oven for about 10 minutes for 2–3 inch cookies at 1/4-inch thickness, or until the cookie edges just begin to turn golden. Larger or thinner cookies may need 1–3 minutes more. Remove when edges are just starting to color.
Cool: Let the cookies cool on the baking sheet for about 4–5 minutes so they firm up, then transfer them to a wire rack to cool completely before decorating.
Decorate: Once fully cool, decorate with your chosen icing and sprinkles. Let icing set before stacking to avoid smudging.
Optional decorating: store-bought icing or simple 3-ingredient cookie icing and sprinkles