1. Make the Cookie Dough

1. Beat softened butter and sugar until light and fluffy (2–3 minutes).
2. Add egg, vanilla, and almond extract; mix well.
3. In a separate bowl, whisk flour, baking powder, and salt.
4. Add dry ingredients to wet ingredients and mix until a dough forms.
5. Flatten the dough into a disc and chill for 1 hour.

2. Shape the Cookies

1. Preheat oven to 350°F (175°C).
2. Roll dough to ¼-inch thickness on a lightly floured surface.
3. Cut cookies using a Christmas tree cookie cutter.
4. Place shapes on a parchment-lined baking sheet.

3. Bake

1. Bake cookies for 8–10 minutes, or until edges are lightly golden.
2. Cool completely before decorating.

4. Make the Royal Icing

1. Whisk powdered sugar and meringue powder.
2. Add water gradually until smooth and pipeable.
3. Tint icing green with gel coloring.

5. Decorate

1. Pipe an outline around each tree.
2. Flood the inside with green icing.
3. Add sprinkles, edible pearls, “ornaments,” and star toppers.
4. Let icing fully dry for 4–6 hours.