• Preheat oven to 350°F and line cookie sheets with parchment paper.
• In a stand mixer fitted with paddle attachment, cream together butter and sugar. About 3-4 minutes.
• Add eggs, one at a time, beating well after each egg. Scraping sides of bowl as needed.
• Beat in almond extract and baking powder. It's ok if it looks a little curdled and frothy.
• Add flour and milk alternatively until dough is mixed well.
• Using a small cookie scoop or rounded tablespoon, drop cookies 2 inches apart on cookie sheets. Then gently roll the dough into smooth balls.
• Bake in preheated oven on center rack for 10-12 minutes. Cookies should not brown, the bottoms will be a bit golden is all.
• Let cookies cool 3 minutes on pan then remove to wire rack to cool completely.

Icing

• In a medium bowl, whisk together the powdered sugar, almond extract and milk together until smooth.
• Dip the tops of the cookies in the glaze and rest on wire rack or wax paper. Do a few cookies at a time and then add desired decorations before the glaze hardens.
• Let icing set and harden before storing cookies.