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

With a hand or stand mixer, cream the butter and sugar on high speed for about 2 minutes until smooth and fluffy. Add the egg, vanilla, and almond extract (if using), and mix until fully combined.

Gradually add the dry ingredients to the wet mixture, mixing on low until combined. The dough may feel soft; if too sticky, add an extra tablespoon of flour.

Divide the dough in half. Roll each portion to 1/4-inch thickness between parchment paper. Chill the rolled-out dough in the refrigerator for at least 1-2 hours.

Preheat your oven to 350°F. Line baking sheets with parchment paper or silicone mats.

Use a football-shaped cookie cutter to cut out shapes. Re-roll scraps to maximize the dough. Place cookies 3 inches apart on prepared baking sheets.

Bake cookies for 11-12 minutes until edges are lightly golden. Let cool for 5 minutes on the baking sheet, then transfer to a wire rack to cool completely.

Prepare your royal icing. Tint most of the icing brown for the football surface, leaving a small portion white for the laces. Pipe the brown icing onto the cookies and allow to set for 2-3 hours before adding the white lace icing.