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

In a medium bowl, whisk together the flour, powdered sugar, and salt.

In a large bowl, cream together the softened butter, vanilla extract, and almond extract (if using) until light and fluffy.

Gradually add the dry ingredients to the butter mixture and mix until combined into a soft dough.

Roll the dough into a ball, wrap it in plastic wrap, and refrigerate for 30 minutes.

Once chilled, roll the dough out on a lightly floured surface to about 1/4-inch thickness.

Use a floral cookie cutter to cut out shapes and transfer them to the prepared baking sheets.

Bake for 10-12 minutes, or until the edges are lightly golden.

Remove from the oven and cool on a wire rack.

While the cookies cool, prepare the royal icing.

If using egg whites, beat them until stiff peaks form, then gradually add powdered sugar and lemon juice. If using meringue powder, combine it with water and then add powdered sugar and lemon juice.

Divide the royal icing into small bowls and tint each with gel food colors.

Once the cookies are completely cool, use a piping bag or fine-tipped tool to decorate with colored royal icing.

Allow the icing to set before serving or storing.