Creating Santa and Elf Cookies is a straightforward process if you follow these steps:

1. Preheat Oven: Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.
2. Mix Dry Ingredients: In a medium bowl, whisk together flour, baking powder, and salt. Set aside.
3. Cream Butter and Sugar: In a large bowl, cream the softened butter and granulated sugar until light and fluffy.
4. Add Eggs and Extracts: Beat in the eggs, vanilla extract, and almond extract until well combined.
5. Combine Mixtures: Gradually add the dry ingredients to the wet mixture, mixing until just combined.
6. Chill Dough: Wrap the dough in plastic wrap and refrigerate for about 30 minutes to make it easier to handle.
7. Roll Out Dough: On a floured surface, roll out the dough to about ¼-inch thickness.
8. Cut Shapes: Use cookie cutters to cut out shapes for Santa and Elf. Place them on the prepared baking sheets.
9. Bake: Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden.
10. Cool Cookies: Remove from the oven and allow the cookies to cool on the baking sheets for 5 minutes before transferring them to wire racks to cool completely.
11. Prepare Icing: While the cookies are cooling, prepare royal icing and divide it into bowls. Add food coloring to create different colors.
12. Decorate Cookies: Once the cookies are completely cool, use piping bags to decorate them with the royal icing. Get creative with designs and add sprinkles if desired!