In a small bowl, mix together the baking powder and flour. Once combined, set the bowl aside to prepare the other ingredients.

Using an electric mixer, beat the butter until it becomes light and fluffy. Add in the eggs, sugar, and almond extract, and continue mixing until everything is well combined. Note that the mixture may appear chunky at this stage.

Gradually add the flour and baking powder mixture to the butter mixture. Mix until the ingredients are just combined to avoid overworking the dough. Once combined, chill the dough in the refrigerator for at least an hour to make it easier to handle.

After chilling, use a small scoop or tablespoon to measure and roll the dough into balls. Remember that the dough will be fairly sticky. Place the rolled dough balls onto a parchment-lined baking sheet, spacing them about 1 inch apart. Preheat your oven to 350°F (175°C) and bake the cookies for 8-10 minutes until they’re set. Be careful not to overbake to prevent dryness. Allow the cookies to cool completely before icing.

In a bowl, measure out the powdered sugar. Add milk one tablespoon at a time and mix until a thick glaze forms. Stir in the almond extract for extra flavor. This glaze will be used to coat the cookies.

Set a cooling rack inside a baking sheet to catch any excess glaze. Once the cookies have cooled completely, hold each one upside down and dip it into the glaze. Turn the cookie right side up and place it on the cooling rack, allowing any excess glaze to drip off into the baking sheet. Quickly sprinkle the cookies with sprinkles before the icing begins to set.