• Preheat oven to 350° F.
• In a small bowl stir flour and baking powder together. Set aside. Cream butter and sugar together. Stir in egg and extracts. Slowly incorporate dry ingredients.
• Roll dough out onto floured surface to be just over 1/4" thick. Cut cookies out using hearts and/or X and O cookie cutters and place onto parchment paper lined baking sheet.
  
• Freeze 5-7 minutes, then bake 10-12 minutes.
  
• Cool 3 minutes on baking sheet, then remove to cooling racks.

if using buttercream frosting:

• Measure out the butter, powdered sugar and vanilla into a large bowl or the bowl of a stand mixer.
  
• Using a hand or stand mixer, start to combine the butter into the powdered sugar.
• With the mixer on, slowly stream in your milk tablespoon by tablespoon until it starts to come together and look creamy.
  
• If it hasn’t come together, add another tablespoon of milk, mix and wait it out. After about 2 or 3 tablespoons, your frosting should be thick enough to hold its shape, but light enough to have a butter knife or rubber scraper run through it with ease.
• Once you reach this point, you are done and the buttercream is ready to use.
  

if using glaze:

• In a small bowl, stir all glaze ingredients together until smooth and runny.
  
• Dip each cookie into the glaze and place onto cooling rack to let excess glaze drip down.
  
• Immediately top with desired sprinkles and dry 1-2 hours.