Begin by beating the softened butter and sugar together in a large mixing bowl until the mixture becomes light and fluffy, which should take about 3 minutes. Add the eggs one at a time, along with the vanilla and almond extracts, and continue to mix until everything is well combined.

In a separate bowl, whisk together the baking soda and salt, then gradually add this to the butter mixture. Slowly incorporate the flour, blending until the dough is smooth and cohesive. Once the dough is ready, divide it into two equal parts, wrap each in plastic wrap, and refrigerate for at least an hour—overnight is even better for optimal results.

When you're ready to bake, preheat the oven to 350°F (175°C). Take one portion of the chilled dough and roll it out on a lightly floured surface to a thickness of about 1/4 inch (1 cm). Rotate the dough as you roll to prevent sticking. Use cookie cutters to shape the dough as desired, then transfer the cut-out cookies to a baking sheet. Place the baking sheet in the fridge for 15 minutes to help the cookies hold their shape during baking.

Bake the cookies for 8 to 11 minutes, depending on their size, just until the edges start to turn golden. Once baked, let them cool on the baking sheet for a few minutes before moving them to a wire rack to cool completely.

Once your cookies are fully cooled, frost them with the white or black cookie icing. If you like, sprinkle some black sanding sugar for added texture and visual appeal. Allow the cookies to dry for at least 4 hours before using a black edible marker to draw on faces or designs. Ensure the icing is fully dry before storing the cookies to maintain their perfect finish.