Preheat the oven to 350 F and line a baking sheet with parchment paper.

In a stand mixer, cream together the butter, sugar, milk, vanilla extract, and almond extract.

In a separate bowl, whisk together the flour, cornstarch, baking powder, and sea salt. Add half of the flour mixture to the stand mixer. Use a paddle attachment to mix the flour mixture with the creamed ingredients. Add the remaining flour mixture and mix again until well combined.

Split the dough in half and roll the first half out onto a floured surface until it’s ¼ inch thick. Use desired cookie cutter shapes and transfer cut-out dough to the prepared baking sheet. Bake for 8-10 minutes until the bottoms of the cookies are just starting to brown. Repeat with remaining dough until all of the dough is cut out and baked.

Let the cookies cool completely before frosting.

To make the frosting, add the butter, sugar, and milk to the bowl of a stand mixer and mix with a paddle attachment until creamed together. Add more liquid or sugar depending on desired thickness.

Frost the cookies as desired and top with sprinkles or sanding sugar, if using. I like to let them set for a few hours before I put them in containers for storage; this gives the frosting time to firm up.