Making your Googly-Eyed Sugar Cookies is straightforward if you follow these steps:

1. Preheat the Oven: Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.
2. Cream Together Butter and Sugar: In a large mixing bowl, beat the softened butter and granulated sugar until light and fluffy.
3. Add Eggs and Extracts: Mix in the eggs, vanilla extract, and almond extract until combined.
4. Mix Dry Ingredients: In another bowl, whisk together the flour, baking powder, baking soda, and salt.
5. Combine Mixtures: Gradually add the dry mixture to the wet mixture. Stir until fully combined.
6. Chill the Dough: Cover the dough with plastic wrap and refrigerate for at least 30 minutes.
7. Shape Cookies: Roll the chilled dough into small balls and press them slightly to flatten.
8. Place on Baking Sheet: Arrange the cookie dough on the prepared baking sheets, leaving space for spreading.
9. Bake: Bake in the preheated oven for 10-12 minutes or until the edges are slightly golden.
10. Cool: Remove from the oven and let the cookies cool on the baking sheet for 5 minutes before transferring them to wire racks to cool completely.
11. Prepare Icing: While the cookies are cooling, prepare the icing by mixing powdered sugar and milk until smooth. Divide the icing into different bowls and add food coloring as desired.
12. Decorate: Once the cookies are cool, use the colored icing to create fun designs and attach edible googly eyes.

By following these steps, you will create delicious and visually appealing Googly-Eyed Sugar Cookies!