Follow these simple steps to create your Skull Sugar Cookies with ease:

1. Preheat Oven: Set your oven to 350°F (175°C) and line a baking sheet with parchment paper.
2. Mix Dry Ingredients: In a bowl, whisk together the all-purpose flour, baking powder, and salt until combined.
3. Cream Butter and Sugar: In a large mixing bowl, beat the softened butter and granulated sugar together until light and fluffy.
4. Add Eggs and Extracts: Add the eggs, vanilla extract, and almond extract (if using) to the butter mixture. Beat well until combined.
5. Combine Mixtures: Gradually add the dry ingredients to the wet mixture, mixing until a soft dough forms.
6. Chill the Dough: Cover the dough with plastic wrap and refrigerate for about 15-30 minutes to make rolling easier.
7. Roll and Cut: Roll out the chilled dough on a lightly floured surface to about ¼ inch thickness. Use a skull-shaped cookie cutter to cut out cookies and place them on the prepared baking sheet.
8. Bake: Bake the cookies in the preheated oven for 10-12 minutes, or until the edges are lightly golden.
9. Cool Cookies: Let the cookies cool on the baking sheet for a few minutes before transferring them to wire racks to cool completely.
10. Prepare Icing: In a bowl, mix powdered sugar with a few tablespoons of water until you reach a smooth, spreadable consistency. Divide and color it using food coloring.
11. Decorate: Once the cookies are cool, use the colored icing to decorate them. Get creative with designs and add edible decorations as desired.