Preheat the oven to 350°F and prepare a baking sheet by lining it with parchment paper. In a large bowl, combine softened unsalted butter, powdered sugar, and granulated sugar. Cream together on medium speed for about 2 minutes until the mixture appears light and fluffy. While maintaining the same speed, incorporate the egg, vanilla extract, almond extract, and corn syrup.

Add baking powder, salt, and flour gradually, mixing on low speed and incorporating the flour half a cup at a time. The dough may initially seem crumbly but will form a cohesive mass akin to thick playdough when fully mixed.

For larger cookies, portion dough into 3-tablespoon scoops, roll into balls, and slightly flatten into ½-inch discs. Bake for 11-12 minutes, or until the tops no longer appear glossy. For mini cookies, use 1-tablespoon scoops and press down lightly before baking for 8-9 minutes. Avoid overbaking to preserve their soft texture. Let the cookies cool on the hot tray for 10 minutes post-baking, then transfer to a wire rack to cool completely.

To prepare the frosting, blend the softened butter with vanilla extract, almond extract, and salt in a large bowl on medium speed until cohesive. Gradually incorporate powdered sugar at medium-low speed. Once fully integrated, increase to high speed and beat for 2-3 minutes until light and airy. If needed, add 1-2 teaspoons of milk to achieve a smoother consistency.

Add food coloring if desired, then apply the frosting to cooled cookies using a knife or piping bag. Finish with sprinkles.