Preheat oven to 350 degrees. Have cookie sheets lined with parchment paper ready and set aside.2. In a large mixing bowl, combine the dry ingredients, flour, baking powder, and salt. Whisk to combine and lighten up the mixture. Set aside for just a few minutes. 3. In another large mixing bowl, using a hand mixer or stand mixer, mix together the sugar and softened butter until combined. Add in the eggs one at a time and beat between each addition. Now, add in the vanilla and almond extract. Mix until all is combined. Don't worry if the mixture seems like it's separating or curdled. This is totally normal until the dry mixture is added. 4. Add in 2 tablespoons of the milk and mix again until combined. Then, start adding in the dry ingredients on large spoonful or 1/4 cup measuring cup at a time. Before finishing adding in the dry, add in 1 more tablespoon of milk. Mix and add the rest of the flour mixture. Mix well and if needed, add in the last 1 tablespoon of milk. The batter is going to be sticky but slightly thick. With a rubber spatula, dig down to the bottom of the mixing bowl and scrape up any dry ingredients to incorporate into the batter. Set the batter in the fridge up to 5 minutes. 5. Using a medium cookie scoop or teaspoon, scoop out into your hands and roll into balls. They don't have to be perfect since the dough may be a little sticky. Place balls onto the prepared parchment lined cookie sheet. Do one cookie sheet at a time. Bake for about 9 to 12 minutes on the middle rack of oven if possible. The bottoms of the cookies should be a light brown when finished. Tops will still be on the light side with a hint of color. Let cookie sheet sit on a cooling rack for about 10 minutes. Then, slide the cookies off onto the cooling rack to cool completely before icing. Repeat with the leftover dough onto to the prepared cookie sheet. 6. While the second batch of cookies are cooling, prepare the icing. In a medium bowl, whisk together the powdered sugar, start with 2 tablespoons of milk, vanilla, almond extract, and pinch of salt. Keep whisking until you have a nice smooth icing. If needed add another tablespoon of milk until you have a smooth, slightly thick yet, drippy icing. Divide into 2 or 3 small bowls and add desired food gel. Start with one drop to keep the colors pastel. Whisk until the color is completely mixed in. 7. Take each cooled cookie and dip just the tops into the icing. Let excess drip off after you have the amount of coating on each cookie. Place back on the wire rack with a piece of wax or parchment paper underneath to catch the drips. Let cookies cool completely. If you want to add some sprinkles do this before the icing is set. I liked the way they looked without but, you do you. Have fun and enjoy these delicious cookies.