For cookies: Cream sugar and butter with electric mixer; add egg. Beat in flour, baking powder, salt and vanilla. Form into two balls. Cover and chill 20 to 30 minutes.

Roll one portion of dough to 1/4-inch thickness on lightly floured  surface. Cut with cookie cutters and place on ungreased cookie sheets. Repeat with remaining dough.

Bake in preheated 350°F oven 7 to 8 minutes or until edges are golden. Cool 1 to 2 minutes on baking sheet and then transfer to cooling rack. Ice and decorate as desired.

For icing: Combine powdered sugar, corn syrup, almond extract and enough milk for desired spreading consistency. Tint with food color, if desired.