01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat butter and sugar in a large bowl until light and fluffy, approximately 2-3 minutes.
03 - Incorporate egg, vanilla extract, and almond extract. Beat until fully combined.
04 - Gradually add dry ingredients to wet mixture, mixing just until incorporated. Avoid overmixing.
05 - Divide dough in half, flatten into disks, wrap in plastic, and refrigerate for at least 1 hour.
06 - Preheat oven to 350°F. Line baking sheets with parchment paper.
07 - On lightly floured surface, roll dough to 1/4 inch thickness. Cut with bunny-shaped cookie cutters and transfer to prepared baking sheets.
08 - Bake for 8-10 minutes until edges barely turn golden. Cool on sheets for 5 minutes, then transfer to wire rack to cool completely.
09 - Combine powdered sugar and meringue powder. Add 5 tablespoons water and beat on low speed until stiff peaks form, about 5 minutes. Adjust consistency with additional water as needed.
10 - Divide icing into bowls and tint with gel food coloring. Decorate cooled cookies using piping bags fitted with small round tips. Let icing set completely for at least 1 hour before serving.