First take a bowl with butter and whisk for few minutes then add sugar and whisk again.

Now add milk,vanilla essence and almond essence and whisk it.

Now seive all-purpose flour with baking powder and combine it with wet ingredients and mix well

Now knead the dough with hands and roll the dough in 1/2 inch thick and cut into desired shapes.round or floral

Now bake each batch 180° for 20 mins.when done cool it on rack

Royal icing
Take a bowl with all the above ingredients and whisk till pouring consistency

Add in desired colours and again whisk it few seconds. Now decorate the cookies as you like and enjoy