1For cookies, in a large bowl combine butter with sugar, eggs, vanilla and almond extract. Beat using an electric mixer on high speed until light and fluffy.
2In another bowl combine the flour with baking powder, baking soda and salt, gradually stir into the butter mixture until well blended. Cover bowl with plastic wrap and chill for 2 hours.
3Set oven to 400 degrees. Line cookie sheet with parchment paper. On a very lightly floured surface roll out the dough into about 1/4 inch thickness.
4Cut into desired shapes using cookie cutters. Place cookies 2 inches apart on cookie sheet. Bake 4 - 6 minutes. Remove cookies to wire racks to cool completely before icing.
5For the frosting in a small bowl mix the confectioners sugar with milk(start with 1 - 2 tablespoons) you will most likely need more milk. Beat in corn syrup and almond extract until the icing is smooth and glossy. If icing is too thick add a small amount more of corn syrup.
6Divide into as many separate bowls as you wish for different colors. Add the food coloring until desired intensity is achieved.
7Pain the icing over the cookies using a brush or dip the edges of cookies into the icing. Allow to set on wax paper.