Preheat your oven to 350°F (175°C). Prepare a 9-inch springform or cake pan by buttering it, lining the bottom with parchment paper, and lightly dusting with flour. Shake out the excess flour and set the pan aside.
In a medium bowl, whisk together the all-purpose flour, baking soda, and salt until evenly distributed.
Using a stand mixer fitted with the paddle attachment, cream the softened butter and granulated sugar together until they form a smooth mixture. Scrape down the sides of the bowl to ensure everything is incorporated.
Add the egg to the mixture, blending until fully combined. Mix in the vanilla and almond extracts, then scrape down the sides of the bowl again.
Gradually add the dry ingredients to the wet mixture, blending just until a cohesive dough forms.
Transfer the dough to the prepared pan. Lightly spray your hands with non-stick cooking spray and press the dough into an even layer within the pan.
Bake the cookie in the preheated oven for 14–16 minutes, or until the edges are set. If the sides rise slightly higher than the center, gently press them down with the bottom of a measuring cup while the cookie is still warm. Let the cookie cool completely on a wire rack for about 1 hour.
To prepare the frosting, combine the powdered sugar, softened butter, milk, and vanilla extract in a medium bowl. Use an electric hand mixer to blend the ingredients until smooth and creamy. Add green food coloring to tint the frosting, mixing until the color is uniform.
Spoon the frosting into a resealable plastic bag, pressing out any excess air before sealing. Cut a small tip off one corner of the bag to create a piping tool.
Loosen the edges of the cookie by running a small, sharp knife around the inside edge of the pan. If using a springform pan, remove the ring. If using a standard cake pan, invert the cookie onto a cutting board by tapping or lightly dropping the pan to release it.
Cut the large cookie into 8 equal wedges, trimming the rounded ends if desired for a cleaner tree shape.
Pipe the frosting onto the cookie wedges in a decorative tree-like pattern. Garnish with Christmas sprinkles for ornaments and press broken pretzel rod pieces into the bottom of each wedge to form tree trunks, if desired.
Serve your Christmas Tree Cookies as a festive and delicious holiday treat!