01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat butter and granulated sugar in a large bowl until light and fluffy, approximately 2-3 minutes.
03 - Add egg, vanilla extract, and almond extract if using. Beat until fully incorporated.
04 - Gradually add dry ingredients to the wet mixture, mixing just until incorporated. Avoid overmixing.
05 - Divide dough in half, flatten each half into a disk, wrap in plastic, and refrigerate for at least 1 hour.
06 - Preheat oven to 350°F. Line baking sheets with parchment paper.
07 - On a lightly floured surface, roll dough to 1/4 inch thickness. Cut with bunny-shaped cookie cutters and transfer to prepared baking sheets.
08 - Bake for 8-10 minutes, or until edges just begin to turn golden. Cool on sheets for 5 minutes, then transfer to a wire rack to cool completely.
09 - Combine powdered sugar and meringue powder in a large bowl. Add 5 tablespoons water 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 coloring.
11 - Decorate cooled cookies using piping bags fitted with small round tips. Allow icing to set completely for at least 1 hour before serving or packaging.