Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.
Cream softened butter and sugar until light and fluffy.
Add eggs, vanilla, almond extract, and orange zest if using. Mix until smooth.
Gradually add flour until dough forms. Add milk only if needed.
Roll dough to 1/4-inch thickness on a floured surface.
Cut out shapes with cookie cutters.
Place cookies on sheets and chill 10–15 minutes.
Bake 10–12 minutes until edges are lightly golden. Cool completely.
Whisk meringue powder, lemon juice, and water. Gradually add powdered sugar and beat until glossy. Thin with water if needed.
Divide icing and tint with gel food coloring.
Decorate cookies by piping outlines, flooding, and adding sprinkles or other toppings.
Allow icing to dry fully before storing or serving.
