In a large mixing bowl, cream together the butter and sugar on medium speed until light and fluffy for about 2 to 3 minutes. Add the eggs one at a time, mixing well after each. Stir in the vanilla and almond extracts. The almond adds that classic Eat n Park hint: do not skip it!

In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry mixture to the wet ingredients, mixing until a soft but manageable dough forms. Divide the dough in half, flatten each portion into a disk, and wrap tightly in plastic wrap. Chill in the fridge for at least 1 hour.

Preheat your oven to 350°F (175°C). Lightly flour your work surface and roll pin. Roll out one dough disk at a time to about ¼-inch thickness. Cut into circles or smiley shapes if you have a custom cutter, then place cookies 2 inches apart on a parchment-lined baking sheet.

Bake in the preheated oven for 10 minutes or until the edges are just barely golden. Do not overbake. The goal is soft and tender, not crisp. Let them cool on the baking sheet for 5 minutes before transferring them to a wire rack.

In a small bowl, whisk the powdered sugar, milk, and vanilla until smooth and slightly runny. Tint with food coloring of your choice. Pipe or spoon the icing onto each cooled cookie, spreading gently to the edges. Let them dry completely, 1-2 hours depending on humidity.

In another bowl, mix the smiley icing ingredients. Use a small piping tip or toothpick to draw eyes and a curved smile. Let sit uncovered until fully set, about 1-2 more hours. Your cookies should be dry to the touch before storing.