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

2. Beat 1 cup softened butter and the granulated sugar until light and fluffy.

3. Add the eggs one at a time, then mix in 2 teaspoons vanilla extract and the almond extract.

4. In a separate bowl, whisk together the flour, cornstarch, baking powder, baking soda, and 1/2 teaspoon salt.

5. Gradually mix the dry ingredients into the wet ingredients just until a soft dough forms.

6. Scoop the dough onto the prepared baking sheets and gently flatten each cookie slightly.

7. Bake for 9 to 11 minutes, until the cookies are puffed and just set in the center.

8. Let the cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

9. For the frosting, beat 1/2 cup softened butter until creamy.

10. Mix in the powdered sugar, 1 teaspoon vanilla extract, pinch of salt, and enough heavy cream or milk to make a smooth frosting.

11. Add food coloring if desired.

12. Frost the cooled cookies and top with sprinkles before the frosting sets.