Sift together the flour, salt, and baking powder in a medium bowl to remove any lumps and aerate the dry ingredients—this ensures even distribution and lighter cookies. Set aside. For the cookie dough, have your 2.25 cups of butter at room temperature (it should be soft enough to indent with your finger but not greasy). I always use Kerrygold unsalted butter for its superior flavor and golden color.

Using an electric mixer, beat the 2.25 cups softened butter for about 2 minutes until it becomes light and fluffy—this incorporates air and creates a tender cookie texture. Add the 1.25 cups powdered sugar and continue mixing until the mixture is pale and well combined, scraping down the bowl as needed.

Add the dry ingredient mixture from Step 1 to the butter mixture in two additions, mixing on low speed until just combined—be careful not to overmix, as this can toughen the cookies. Once the dough comes together, wrap it in plastic wrap and refrigerate for at least 30 minutes. This chilling time prevents the dough from spreading too much during baking and makes it easier to roll and cut.

Preheat your oven to 350°F. On a lightly floured surface, roll out the chilled dough to about 1/4 inch thickness. Cut into desired Valentine's Day shapes using cookie cutters and arrange them on ungreased baking sheets, spacing them about 1 inch apart. Bake for 10 minutes until the edges are just set but the tops remain light—they should not brown significantly. Cool the cookies on the baking sheet for 2-3 minutes, then transfer to a wire rack to cool completely.

While the cookies cool, make the frosting by beating the 0.25 cup softened butter with the 1 tsp vanilla extract and 0.25 tsp almond extract until smooth and combined. I prefer Nielsen-Massey vanilla for its superior aroma and cleaner flavor—it makes a noticeable difference in the final frosting. Gradually add the 1 lb sifted powdered sugar (making sure it's sifted to remove lumps), mixing on low speed. Add milk a little at a time—just 1-2 tablespoons to start—until the frosting reaches a spreadable consistency that holds its shape but isn't too stiff.

Once the cookies are completely cool, spread or pipe the frosting onto each cookie. If you'd like colored frosting for Valentine's Day, divide the frosting into portions and add 1-2 drops of food coloring to each, mixing well to achieve your desired hue. Decorate as desired with additional sprinkles, edible glitter, or small candies. Allow the frosting to set for at least 30 minutes before serving or storing.