Mix the flour, baking powder, and salt in a medium bowl.
In a standing mixer combine the room temperature butter and powdered sugar and beat until light and fluffy. Mix in the eggs one at a time and scrape the bowl. Mix in the vanilla and dry ingredients on low speed until incorporated.
Cover the bowl with plastic wrap and chill for at least 1 hour. Remove from the fridge and preheat your oven to 350F, prepping a cooking sheet with parchment paper or cooking spray.
Scoop cookie dough (3 Tbsp) into balls and roll with your hands. Place on cookie sheet, press the cookies slightly with the bottom of a drinking glass, and bake until cookies are almost set, about 9 minutes. Let cool on the baking sheet for several minutes then transfer to a wire rack to cool completely.
Prepare the frosting by mixing together powdered sugar, butter, almond extract, and milk with a handheld or stand mixer. Add in red food coloring until desired color is achieved.
Frost the cookies and place in the fridge or freezer to chill before serving.
