Make the Cookies:

1. Prepare Dough:
   • In a large bowl or stand mixer, cream butter and powdered sugar for 2-3 minutes until light and fluffy.
   • Mix in vegetable oil until smooth.
   • Add egg and vanilla extract, mixing until fully combined.
2. Combine Dry Ingredients:
   • Sift in flour, baking powder, and salt. Fold into the wet mixture until a dough forms.
   • Chill dough in the refrigerator for 15 minutes.
3. Preheat & Shape Cookies:
   • Preheat the oven to 350°F (180°C). Line a baking sheet with parchment paper or a silicone liner.
   • Use a cookie scoop to portion 4-tablespoon balls of dough onto the baking sheet, spaced at least 2 inches apart.
   • Press each ball gently with the bottom of a jar or measuring cup dusted with powdered sugar to flatten to about ½ inch thick.
4. Bake:
   • Bake cookies for 10-12 minutes, until the tops are set and no longer glossy. They may look slightly underdone but will firm up as they cool.
5. Cool:
   • Let cookies cool on the baking sheet for 15 minutes, then transfer to a wire rack to cool completely.

Make the Buttercream Frosting:

1. Mix Ingredients:
   • Combine melted butter and powdered sugar in a bowl. Beat with an electric mixer until fluffy.
   • Mix in almond extract and salt until smooth.
2. Adjust Consistency:
   • Add heavy cream, 1 tablespoon at a time, until the frosting is thick but smooth.
   • For pink frosting, mix in 1-2 drops of red food coloring until desired color is achieved.

Decorate the Cookies:

• Once cookies are completely cooled, spread or pipe the frosting onto each cookie.
• Add sprinkles or decorations if desired.