Step 1: Make the Sugar Cookie Dough

1. Preheat the Oven: Start by preheating your oven to 350°F (175°C) and lining two baking sheets with parchment paper.
2. Mix Dry Ingredients: In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
3. Cream Butter and Sugar: In a large mixing bowl, beat the softened butter and granulated sugar together until light and fluffy (about 3-4 minutes).
4. Add Egg and Extracts: Beat in the egg, vanilla extract, and almond extract (if using) until well combined.
5. Combine Wet and Dry Ingredients: Gradually add the dry ingredients to the wet mixture, mixing until just combined. Be careful not to overmix!
6. Chill the Dough: Divide the dough into two discs, wrap them in plastic wrap, and refrigerate for at least 30 minutes. This step helps the cookies maintain their shape during baking.

Step 2: Roll and Cut Out the Cookies

1. Roll the Dough: Once chilled, take one disc of dough out of the fridge. On a lightly floured surface, roll it out to about ¼ inch thickness.
2. Cut Out Shapes: Use your favorite Halloween cookie cutters to cut out shapes. Place the cutouts onto the prepared baking sheets, spacing them about 2 inches apart.
3. Bake the Cookies: Bake the cookies in the preheated oven for 8-10 minutes or until the edges are lightly golden. Keep an eye on them; you want them to stay soft and not brown too much.
4. Cool the Cookies: Remove the cookies from the oven and let them cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely.

Step 3: Make the Buttercream Frosting

1. Beat the Butter: In a large mixing bowl, beat the softened butter until creamy.
2. Add Powdered Sugar: Gradually add the powdered sugar, mixing until well incorporated. The mixture will be crumbly at first.
3. Add Cream and Vanilla: Add the heavy cream (or milk) and vanilla extract, and beat on high speed for about 3 minutes until the frosting is light and fluffy. Adjust the consistency with more cream if needed.
4. Color the Frosting: Divide the frosting into bowls and use food coloring to create different colors for decorating your cookies.

Step 4: Decorate the Cookies

1. Frost the Cookies: Once the cookies are completely cooled, use a spatula or piping bag to frost each cookie with your desired color of buttercream.
2. Add Fun Designs: Get creative! Use different colors to pipe on designs like spooky faces, web patterns, or jack-o’-lanterns. Don’t forget to sprinkle some Halloween-themed sprinkles for an extra festive touch!
3. Let Them Set: Allow the decorated cookies to sit at room temperature for about 30 minutes to let the frosting set before serving or storing.