01 - In a medium mixing bowl, beat powdered sugar, softened butter, vanilla extract, and salt until well combined and mixture appears crumbly.
02 - Add milk gradually, 1 tablespoon at a time, beating thoroughly after each addition. Continue until smooth, spreadable consistency forms. Use less milk for piping stiffness or more milk for thin glazing.
03 - Stir in almond extract if using and add food coloring drop by drop. Mix thoroughly until color distributes evenly throughout frosting.
04 - Apply frosting immediately to completely cooled sugar cookies. Let decorated cookies rest at room temperature for at least 1 hour to allow frosting surface to set completely.