Cream together softened butter and granulated sugar until light and fluffy.

Beat in eggs one at a time, then stir in vanilla extract.

In a separate bowl, whisk together flour, baking powder, and salt.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Divide the dough in half, flatten into discs, wrap in plastic wrap, and chill for at least 1 hour.

Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.

On a lightly floured surface, roll out one disc of dough to about 1/4-inch thickness. Cut out Halloween shapes using cookie cutters.

Place cookies on the prepared baking sheets, about 1 inch apart.

Bake for 8-10 minutes, or until the edges are lightly golden.

Let cookies cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely.

In a medium bowl, whisk together powdered sugar and milk until smooth.

Stir in almond extract, if using.

Divide the icing into separate bowls and tint with food coloring as desired.

Once the cookies are completely cool, decorate them with the royal icing using piping bags or spatulas.

Let the icing dry completely before storing the cookies.