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

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

Add the egg, vanilla extract, and almond extract (if using) to the butter mixture and beat until well combined.

Gradually add the dry ingredients to the wet mixture, mixing until a dough forms.

Wrap the dough in plastic wrap and refrigerate for at least 1 hour to make it easier to handle.

Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper.

Roll out the chilled dough on a floured surface to about ¼-inch thickness.

Use a heart-shaped cookie cutter to cut out the cookies and place them on the prepared baking sheets.

Bake the cookies for 8-10 minutes, or until the edges are just lightly golden.

Let the cookies cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely.

Once the cookies are fully cooled, decorate with red, pink, and white icing using piping bags or a spoon.

Add sprinkles immediately after applying the icing to ensure they stick.

Allow the icing to set before packaging the cookies in clear gift bags.

Tie the bags with red ribbons to create a festive Valentine's Day presentation.