1. Whisk together the flour, baking powder, and salt in a medium bowl.

2. Beat the softened butter and granulated sugar in a large bowl until light and fluffy.

3. Mix in the egg, vanilla extract, and almond extract until fully combined.

4. Gradually add the dry ingredients and mix until a soft dough forms.

5. Divide the dough into two portions, wrap them, and chill for at least 1 hour.

6. Preheat the oven to 350°F and line baking sheets with parchment paper.

7. Roll the chilled dough to 1/4-inch thickness on a lightly floured surface.

8. Cut into Grinch face shapes or round cookies and transfer to the prepared baking sheets.

9. Bake for 8 to 10 minutes, until the edges are just lightly golden.

10. Cool on the pan for 5 minutes, then transfer to a wire rack to cool completely.

11. Beat the powdered sugar, meringue powder, and water until stiff peaks form.

12. Divide the icing into bowls and color with green, red, black, and white gel food coloring.

13. Outline and flood the cookie faces with green icing, then let them dry.

14. Pipe the eyes, eyebrows, smile, nose, Santa hat, and trim using the remaining icing colors.

15. Let the decorated cookies dry completely before serving, stacking, or packaging.