Prepare the Dough

1. Preheat your oven to 350°F and line 2‑3 baking sheets with parchment paper.

2. In a medium-sized bowl, combine the flour, baking powder, and salt by whisking them together.

3. In a stand mixer fitted with the paddle attachment (or using a hand mixer), beat the softened butter and granulated sugar at medium speed until light and fluffy, about 1 to 2 minutes. Scrape down the bowl halfway to ensure even mixing.

4. Add the egg along with the vanilla extract (and almond extract, if using), then mix on medium-low speed until just incorporated, about 30 seconds.

5. Add the dry ingredients in two batches to the butter mixture, mixing on low speed each time until just combined. Avoid overmixing.

6. Gently fold in the ⅓ cup Christmas jimmies sprinkles with a spatula until evenly distributed throughout the dough.

Portion and Bake

7. Use a 3‑tablespoon cookie scoop (about 48‑50 grams of dough) to portion cookies. Alternatively, for smaller cookies, use a 2‑tablespoon scoop.

8. Roll each portion into a ball and place them on the prepared baking sheets about 2 inches apart.

9. Slightly flatten each dough ball with your fingers or the bottom of a glass, keeping cookies at least ½ inch thick.

10. Bake for 9 to 11 minutes — the edges should be set but the tops still soft and no longer glossy. Cookies should not brown.

11. Immediately after removing from the oven, shape each cookie into a perfect circle: gently rotate a cookie cutter or a glass (slightly larger than the cookie) around the edges to bring them in.

12. Allow cookies to cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

Make the Cream Cheese Frosting

1. In a stand mixer with a whisk attachment (or using a hand mixer), beat the softened cream cheese and butter on low speed until smooth, creamy, and lump‑free, about 1 to 2 minutes. Scrape down the sides as needed.

2. Add vanilla extract and salt, mixing on low just until combined.

3. Gradually add the sifted powdered sugar in three parts, each time beating just until incorporated (about 10–15 seconds per addition). Scrape down the bowl as needed.

4. With the mixer still on low, drizzle in the cold heavy cream one tablespoon at a time. Once all cream is added, increase to medium speed and whip until stiff peaks form, about 1 to 1.5 minutes. Do not overwhip — overwhipping may cause the frosting to split or become greasy.

Assemble & Decorate

5. Using a piping bag fitted with a #2A or #1A tip, pipe frosting in a spiral pattern over each cooled cookie, starting from the center and working outward. Alternatively, you can spread frosting with a spatula and create decorative swirls.

6. Just before serving, top each cookie with Christmas sprinkles — jimmies, nonpareils, or tree‑shaped sprinkles for extra festivity.