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

In a large bowl, cream together the softened butter and granulated sugar until light and fluffy. Beat in the egg and vanilla extract until well combined.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined and a soft dough forms. Do not overmix.

Divide the dough in half, flatten each half into a disk, wrap in plastic wrap, and chill in the refrigerator for at least 30 minutes.

Preheat your oven to 375°F (190°C) and line baking sheets with parchment paper.

On a lightly floured surface, roll out one disk of chilled dough to about 1/4 inch thickness. Use Halloween-themed cookie cutters to cut out shapes and place them on the prepared baking sheets.

Bake for 8-10 minutes, or until the edges are lightly golden. Let the cookies cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely.

In a medium bowl, whisk together the powdered sugar, milk, and almond extract until smooth. Add more milk if needed to reach a desired consistency.

Divide the icing into separate bowls and tint each with different food coloring to create Halloween colors.

Once the cookies are completely cool, decorate them with the colored icing and any desired Halloween sprinkles or candies. Allow the icing to set completely before storing.