Wash hands with soap and water for 20 seconds. Sanitize your working surface before preparing cookies.
Cream the butter in an electric mixer fitted with the paddle attachment. Add powdered sugar and mix until thoroughly incorporated. Blend in egg, almond extract, vanilla, salt and flour. Mix until dough clumps around paddle attachment. Chill dough until firm. Roll out dough to 1/4" thickness on well-floured surface. Cut with cookie cutters and then place on greased cookie sheets. Bake at 375 degrees F for 8 to 10 minutes. Cookies should not brown. Let cool then frost and decorate.
Combine all of the ingredients in the bowl of a stand mixer fitted with the paddle attachment. Mix on low speed about 8 to 10 minutes, until the sheen has disappeared and the icing has a matte appearance. At this point, you will have the stiffest consistency of the icing that is still too stiff to use for decorating. Add water a very small amount at a time and mix until fully incorporated. Continue until the icing has reached a consistency appropriate for piping. (If you are having any difficulty piping, it is still too thick. Add a little more liquid and try again.) Transfer the contents of the mixing bowl to an air-tight container. Using a pastry bag, pipe around the edges of each cookie. Let stand so the icing will set. Make sure to keep the leftover icing sealed in an airtight container at all times when not in use so that it does not begin to harden.
*Nutritional information is an estimate. Please consult a doctor or nutritionist for the most accurate nutritional info.