1. In a medium bowl, whisk together the flour, baking powder, and salt.

2. In a large bowl, cream the softened butter and granulated sugar until light and fluffy.

3. Beat in the egg, vanilla extract, and almond extract until smooth.

4. Gradually add the dry ingredients and mix just until a soft dough forms.

5. Divide the dough into two disks, wrap, and chill for 1 hour.

6. Preheat the oven to 350°F and line baking sheets with parchment paper.

7. Roll out the chilled dough on a lightly floured surface to about 1/4-inch thickness.

8. Cut into tree shapes and place on the prepared baking sheets.

9. Bake for 8 to 10 minutes, until the edges are lightly golden.

10. Cool on the pan for 5 minutes, then transfer to a wire rack to cool completely.

11. In a small bowl, whisk together the powdered sugar and milk to make a smooth icing.

12. Spread or pipe the icing over the cooled cookies.

13. Immediately decorate with green sanding sugar and gold sprinkles.

14. Let the icing set completely before serving or storing.