In a medium bowl, whisk together flour, baking powder, and salt.

In a large bowl, cream butter and sugar until light and fluffy. Beat in egg, vanilla, and almond extract.

Gradually add dry ingredients until dough comes together. Divide dough into 2 discs, wrap in plastic, and chill for at least 1 hour.

Preheat oven to 350°F (175°C). Roll dough on a lightly floured surface to 1/4 inch thickness. Cut into Halloween shapes (pumpkins, bats, ghosts, etc.).

Place cookies on a parchment-lined baking sheet and bake 8–10 minutes, until edges are lightly golden. Cool completely.

Tint royal icing with Halloween colors. Decorate cookies with icing, sprinkles, and candy eyes.

Let icing set before serving or storing.