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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.
In a larger mixing bowl, combine the butter and sugar. Beat with an electric mixer on low for 1 minute, until smooth and fluffy.
Add in the egg, vanilla extract and almond extract, beat for 20 seconds.
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.
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.