Start by preheating the oven to 350 degrees. 

Mix the flour and baking powder together in a bowl and set aside.

In a stand mixer, cream together the softened butter and sugar until a light pale color forms and it is smooth. About 3 minutes.

Add in the eggs, one at a time. Then add in the almond extract. 

Add in 1/2 cup of flour mixture, then 1 TBSP of milk. Then another 1/2 cup of flour mixture and another tbsp of milk. Repeat this until all the flour and milk are gone until just combined, starting and ending with flour. Do not over mix!

On a parchment-lined cookie sheet, drop or scoop batter out in 1 tablespoon balls. Once done, wet your fingers and smooth the tops of the cookies out.

Bake at 350 degrees for about 10 minutes. The cookies will not look brown. They will be very light in color still but the bottoms will be slightly browned. Let cool on a wire rack.

In a small bowl, combine the confectioners sugar, almond extract and 3 tbsp of milk. Mix together until smooth. You want the icing to be thick enough to dip the cookie into but not too thin either. Kind of like pancake batter. If you need to add another Tbsp of milk, go ahead.

Once the cookies are cooled, dip each one into the icing and set on a wire rack lined with wax or parchment paper. Top with sprinkles if desired and let them cool overnight for the icing to harden. Store in an airtight container or freeze them until Christmas!