In a medium bowl, whisk together the flour and baking powder; set aside.

In a mixing bowl, beat 1 cup of butter with kosher salt on medium speed until combined.

Add the granulated sugar and mix until smooth.

Scrape the bowl and add the egg and vanilla extract; mix until combined.

Gradually add the flour mixture on low speed, mixing until a dough forms.

Shape the dough into a ball, wrap in plastic wrap, and chill for at least 30 minutes.

Preheat the oven to 375°F (190°C) and prepare baking sheets.

Roll the chilled dough on a floured surface to about ¼ inch thick and cut out shapes.

Place cookies on baking sheets about 1 inch apart; chill if the dough is warm.

Bake for 7-8 minutes until puffy; let rest for 2 minutes on the pan before transferring to a wire rack to cool.

Beat 1 cup of butter until smooth in a mixing bowl.

Add confectioners' sugar, vanilla extract, almond extract, and heavy cream; mix until combined.

Increase speed and whip until fluffy; adjust sweetness with salt if needed.