In a medium bowl, whisk together the all-purpose flour, baking powder, and salt. Set aside.

In the bowl of a stand mixer fitted with the paddle attachment (or using a hand mixer), cream together the softened unsalted butter and granulated sugar on medium speed until light and fluffy, about 2-3 minutes.

Add the large egg, vanilla extract, and almond extract (if using). Beat until well combined, scraping down the sides of the bowl as needed.

Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined and a soft dough forms. Be careful not to overmix.

Divide the dough in half, flatten each half into a disc, wrap tightly in plastic wrap, and refrigerate for at least 30 minutes (or up to 2 days). Chilling is crucial for easy rolling and preventing spread.

Preheat your oven to 375°F (190°C). Line two baking sheets with parchment paper.

On a lightly floured surface, roll out one disc of chilled dough to about 1/4 inch thickness. Use various flower-shaped cookie cutters to cut out shapes. Carefully transfer the cut cookies to the prepared baking sheets, spacing them about 1 inch apart.

Bake for 8-10 minutes, or until the edges are lightly golden. The centers should still be soft. Baking time may vary slightly depending on cookie size and oven. Do not overbake.

Let the cookies cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely. Repeat with the remaining dough, gathering and re-rolling scraps as needed.

In a large bowl, combine the sifted powdered sugar and meringue powder. Gradually add the warm water, mixing on low speed with a hand mixer or stand mixer until smooth. Increase speed to medium-high and beat for 5-7 minutes until the icing is thick and glossy, forming stiff peaks. If it's too thick, add water 1 teaspoon at a time; if too thin, add more powdered sugar.

Divide the royal icing into several small bowls. Keep one bowl white (for outlining if desired), and tint the others with gel food coloring: pink for petals, yellow for centers, and green for leaves. Cover bowls with damp paper towels or plastic wrap immediately to prevent crusting.

For outlining and details, keep the icing thicker (like toothpaste). For flooding, thin a portion of each colored icing by adding tiny amounts of water until it reaches a '10-second consistency' (when a line drawn through it disappears in about 10 seconds).

Transfer the various icing consistencies to separate piping bags fitted with small round tips (#1-3). For leaf details, use a leaf tip (#352) with green icing.

**Outline:** Using the thicker icing, outline the edges of your cooled flower cookies with pink icing.

**Flood:** Immediately fill the outlined area with the thinner pink icing. Use a small offset spatula or a clean toothpick to gently spread the icing to the edges and pop any air bubbles. Let the flooded base layer dry completely for at least 1-2 hours, or ideally overnight, before adding details.

**Add Details:** Once the pink base is dry, use yellow icing to pipe a small dot or swirl in the center of each flower for the stamen. With green icing, pipe small leaves around the base of the flower using a leaf tip, or pipe small dots for a 'branch' effect.

Allow all decorated cookies to dry completely for several hours or overnight before stacking or storing.