• Preheat the oven to 350º F. Line a baking sheet with a silicone mat or parchment paper. 
• In a mixing bowl combine the flour, cornstarch, baking powder and salt. Set aside.
  2 1/4 cups (270g) all purpose flour, 1/2 tsp cornstarch, 1 tsp baking powder, 1/4 tsp salt
• In a larger mixing bowl, combine the butter and sugar. Beat with an electric mixer on low for 1 minute, until smooth and fluffy. 
  1/2 cup (113g) unsalted butter, 1 cup (198g) granulated sugar
• Add in the egg, vanilla extract and almond extract, beat for 20 seconds.
  1 large egg, 1 tsp vanilla extract, 1/4 tsp almond extract
• Gradually add in the dry ingredients, mixing on low for 1 minute. The dough will be crumbly. Transition to using a spatula and work the dough together. 
• Use a cookie scoop to form balls. My dough balls were about 2.5-3 tbsp, so that’s a large cookie. Place the cookies 2-3 inches apart on a silicone lined baking sheet, flatten them with your palm and bake for 13-15 minutes. Be sure to adjust the baking time for smaller cookies - I’d suggest 10-12 minutes.
• Allow the cookies to cool completely before frosting.

FROSTING

• 
  TIP: Make the frosting 24 hours in advance and let it sit, covered on the counter. The color will actually become darker as it sits, resulting in a deeper black. 
• In a mixing bowl, beat the butter, powdered sugar, and vanilla extract using an electric mixer until fluffy, 1-2 minutes.
  1/2 cup (113g) unsalted butter, 2 1/2 cups (283g) powdered sugar, 1/2 tsp vanilla extract
• Add black gel food coloring, mix until combined.
  Black gel food coloring
• Spread frosting on the cookies. Add sprinkles.
  Sprinkles: orange nonpareils