01 - Whisk together flour, baking powder, and salt in a medium bowl until evenly combined.
02 - Beat softened butter and granulated sugar in a large bowl until light and fluffy, approximately 2–3 minutes.
03 - Incorporate egg, vanilla extract, and almond extract. Mix until fully blended.
04 - Gradually add dry ingredients to wet mixture, mixing on low speed until just combined. Avoid overmixing.
05 - Divide dough in half, form into disks, and wrap individually in plastic. Refrigerate for minimum 1 hour.
06 - Heat oven to 350°F. Line baking sheets with parchment paper.
07 - On lightly floured surface, roll dough to ¼-inch thickness. Cut shapes using shamrock or round cutters.
08 - Place cut cookies 1 inch apart on prepared baking sheets.
09 - Bake 8–10 minutes until edges begin turning golden. Cool 2 minutes on sheet, then transfer to wire rack.
10 - Whisk powdered sugar, milk, and vanilla until smooth. Add green food coloring to achieve desired shade.
11 - Ice cooled cookies and sprinkle with green and gold decorations. Allow icing to set completely before serving.