1. Whisk flour, baking powder, and salt in a bowl; set aside.

2. Cream butter and sugar until light and fluffy, 2–3 minutes; beat in egg, vanilla, and almond extract.

3. Mix in dry ingredients just until a soft dough forms; divide into two discs, wrap, and chill 1 hour.

4. Heat oven to 350°F (175°C). Line baking sheets with parchment.

5. On a lightly floured surface, roll dough to 1/4 inch thick; cut ghosts, bats, and pumpkins, rerolling scraps.

6. Bake 9–11 minutes until set and barely golden at edges; cool 5 minutes on sheet, then transfer to racks to cool completely.

7. Make royal icing: beat powdered sugar, meringue powder, and 6 tablespoons water to stiff peaks, 4–5 minutes; add water by teaspoons to reach piping or flooding consistency.

8. Tint portions of icing orange, black, and leave some white; keep covered with a damp towel to prevent drying.

9. Outline cookies with thicker icing, then flood with thinner icing; use a toothpick to nudge icing and pop bubbles.

10. Add faces, details, candy eyes, and sprinkles; let dry until set, 2–4 hours or overnight before stacking.