In a large bowl on medium speed, beat the butter and sugar together until creamy.
Then beat in the egg and almond extract.
Slowly add the sifted flour and baking powder in a little at a time until combined.
Make sure everything is combined.
Turn the dough out on a cutting board and shaped it into a disc.
Wrap the dough in plastic wrap and refrigerate an hour.
On a lightly floured surface, roll out the dough.
Arrange the cookie cutters on top of the dough and cut out the shapes.
Repeat until there is no dough left.
Place the cookies on parhcment lined baking sheets.
Bake in a preheated 350°F oven for about 10 to 12 minutes or until the edges are slightly golden.
Combine the ingredients together for the icing.
Gently dip the front of the cookies in the icing and place on top of a cooling rack that is on top of a baking tray lined with parchment paper so the cookies can drip.
Sprinkle a little of the colored sugar on top of the cookies and allow them to dry completely.
Once the icing has dried completely, begin stacking the cookies starting with the largest star first and work your way up to the top finishing with the smallest star. Use a little more of the green icing to attach the small star so it stands on the top of the tree. Hold it in place for a few minutes until the icing dries.
Notes
If you do not like the taste of almond extract, replace it with 1 teaspoon of pure vanilla extract.