Cookies:

Line a quarter sheet rimmed baking tray with parchment or a silicone mat.

In a medium bowl, whisk together all purpose flour, baking powder, and kosher salt.

In a separate bowl or the bowl of a stand mixer, beat butter and granulated sugar on medium-high speed until light and fluffy. Add the eggs and continue mixing until well combined. Mix in the almond extract and vanilla extract.

Reduce mixer speed to low. Gradually add the dry ingredients in 3 additions, mixing until just barely combined with no dry spots remaining. Do not overmix. Dough should feel soft, but firm enough to scoop.

With a  1 1/2-inch cookie scoop, portion dough into 1-inch balls. You should have about 24 balls total.

Arrange on prepared tray. Refrigerate 1 hour, or until very firm.

Preheat oven to 350° F / 176° C. Line a half sheet rimmed baking tray with a silicone mat.

With your hands, roll each scoop into a smooth ball. Arrange 12 balls on prepared tray, allowing 2-3 inches in between. Refrigerate remaining dough until ready to bake.

Bake in preheated oven for 11-13 minutes or until puffy and nicely risen. Do not overbake.

Cool 5 minutes on tray then transfer to a wire rack. Repeat with remaining cookie dough.

Allow cookies to cool completely while you prepare the icing.

Icing:

Line a large tray with parchment, wax paper, or plastic wrap. Sit wire rack over top.

In a medium bowl, whisk together confectioner’s sugar, whole milk, and almond extract. If necessary, add a bit more sugar or milk to adjust the consistency. The icing should be thin enough for dipping, but not runny.

Divide into bowls, with 1 bowl for each color icing you plan to make. Tint each portion with 1-2 drops of gel food coloring.

Dip each cookie, rounded side down, in the icing, allowing excess icing to drip back into the bowl.

Sit cookies flat side down on prepared wire rack.

Sprinkle with pastel nonpareils.

Allow cookies to sit uncovered at room temperature until icing sets, about 20 minutes.

Store in an airtight container at room temperature for up to 5 days.