01 - Beat powdered sugar, softened butter, vanilla extract, and salt in a medium mixing bowl until mixture is well combined and crumbly.
02 - Pour in milk 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 glazing consistency.
03 - Stir in almond extract and food coloring drops if using. Mix until color and flavor are evenly distributed throughout frosting.
04 - Frost cooled sugar cookies immediately. Let decorated cookies rest at room temperature for 1 hour minimum to allow frosting surface to set completely.