In a large bowl, cream together softened butter, granulated sugar, and powdered sugar until light and fluffy.

Beat in the egg, vanilla extract, and almond extract until well combined.

In another bowl, whisk together the flour, cornstarch, baking powder, and salt.

Gradually mix the dry ingredients into the butter mixture until a dough forms.

Wrap the dough in plastic wrap and refrigerate for at least 1 hour.

Preheat your oven to 350°F (175°C).

Roll out the chilled dough on a floured surface to about 1/4 inch thick.

Use cookie cutters to cut into flower shapes and place on a lined baking sheet.

Bake for 8-10 minutes or until edges are lightly golden.

Allow cookies to cool completely on a wire rack.

In a large bowl, combine powdered sugar, meringue powder, and water to make royal icing.

Adjust water to achieve outline consistency, and transfer to piping bags.

Outline the cookies with the icing and let set for a few minutes.

Fill in the outlined areas with a thinner icing for a smooth finish.

Use stiff icing to create flower accents once the base icing has dried.