01 - Preheat oven to 350°F. Line large baking sheets with parchment paper.
02 - In a large bowl, beat butter and sugar on medium speed until light and fluffy, approximately 3 minutes.
03 - Add eggs one at a time, beating thoroughly after each addition. Mix in vanilla and almond extracts until combined.
04 - In a separate bowl, whisk together flour, baking powder, and salt until well blended.
05 - Gradually add dry ingredients to wet mixture, mixing on low speed just until dough comes together. Do not overmix.
06 - Using a 3-tablespoon cookie scoop, portion dough onto prepared baking sheets, spacing at least 2 inches apart.
07 - Gently flatten each dough ball to 3/4-inch thickness using your palm or the bottom of a glass.
08 - Bake for 11 to 13 minutes, until edges are set and centers appear slightly underdone. Remove promptly.
09 - Let cookies rest on baking sheets for 5 minutes, then transfer to wire rack to cool completely.
10 - Beat butter on medium speed until creamy. Gradually add powdered sugar, alternating with heavy cream, until smooth and fluffy.
11 - Add almond extract and salt. Mix in pink food coloring until desired shade is achieved.
12 - Generously spread frosting over each completely cooled cookie. Smooth tops with spatula or create decorative swirls.