01 - In a medium bowl, whisk together flour, baking powder, and salt. Set aside.
02 - In a large bowl, beat butter and sugar together until light and fluffy, approximately 2-3 minutes.
03 - Add egg, vanilla extract, and almond extract if using. Beat until fully combined.
04 - Gradually add the dry ingredients to the wet mixture, mixing just until incorporated.
05 - Divide dough in half, flatten each half into a disk, wrap in plastic, and chill for at least 1 hour.
06 - Preheat oven to 350°F. Line baking sheets with parchment paper.
07 - On a lightly floured surface, roll out dough to 1/4 inch thickness. Use bunny-shaped cookie cutters to cut out shapes and transfer to prepared baking sheets.
08 - Bake cookies for 8-10 minutes, or until edges are just beginning to turn golden. Let cool on sheets for 5 minutes, then transfer to a wire rack to cool completely.
09 - In a large bowl, combine powdered sugar and meringue powder. Add water, starting with 5 tablespoons, and beat on low speed until stiff peaks form, about 5 minutes. Add more water, a few drops at a time, to reach piping consistency.
10 - Divide icing into bowls and tint with desired gel food colorings.
11 - Decorate cooled cookies as desired, using piping bags fitted with small round tips. Allow icing to set completely for at least 1 hour before serving or packaging.