Make the dough. In a bowl, whisk flour, baking powder, and salt. In a separate large bowl, beat butter and sugar until light and creamy, about 2 minutes. Add egg and vanilla (plus almond extract, if using) and mix until combined. Gradually add the dry ingredients and mix just until a soft dough forms.

Chill and prep. Divide the dough in half, flatten into disks, and wrap each in plastic. Chill for 45–60 minutes until firm but pliable. Line baking sheets with parchment.

Roll and cut. On a lightly floured or powdered surface, roll dough to about 1/4 inch thickness. Cut with round or scalloped cutters. Transfer to prepared sheets, leaving a little space between cookies.

Bake. Bake at 350°F (175°C) for 9–12 minutes, until edges are set and just turning pale gold. Do not overbake. Cool on the sheet for 5 minutes, then move to a rack to cool completely.

Make the royal icing. In a stand mixer bowl, whisk powdered sugar and meringue powder. Add 6 tablespoons water and extract, then beat on medium for 2–3 minutes until glossy and thick. Add more water, a teaspoon at a time, to reach two consistencies: a thicker piping icing (10–12 second) and a thinner flood icing (15–20 second).

Tint your palette. Divide icing into small bowls. Tint small amounts with gel colors to create ivory, taupe, warm gray, and a soft sage. Keep the tones muted—start with a tiny drop and build slowly. Reserve some plain white for contrast.

Base coat. Outline each cookie with piping consistency icing. Immediately flood the center with the thinner icing. Use a scribe tool or toothpick to nudge icing to the edges. Tap the cookie gently to smooth. Let dry 6–8 hours at room temperature or overnight for a firm canvas.

Add minimalist florals. Using a small round tip, pipe simple stems and single leaves in sage. Add tiny five-dot blossoms in ivory or taupe. Keep spacing airy and designs clean—think one bloom, one leaf, one bud. For petals, use a tiny petal tip and the lightest pressure. Let each layer set 20–30 minutes before adding details on top.

Finish details. Add micro dots at flower centers or a thin gold accent line for a subtle highlight. Avoid heavy outlines. The goal is gentle movement and negative space.

Dry fully. Let decorated cookies dry uncovered for 8–12 hours until the icing is firm and stack-safe. Avoid humidity to prevent tacky surfaces.