Preheat your oven to 350°F (175°C) and line your baking sheets with parchment paper.

In a large mixing bowl, beat the softened butter and white sugar together until fluffy and light.

Add in the large eggs, vanilla extract, almond extract, and optional orange zest, mixing until smooth.

Gradually sift in the plain flour while mixing on low speed until a soft dough forms.

Roll out the dough to about ¼ inch thickness and cut into festive shapes using cookie cutters.

Chill the cookies on the baking sheets in the refrigerator for 10-15 minutes.

Bake for 10-12 minutes or until the edges are golden; cool on sheets before transferring to a wire rack.

To prepare the royal icing, whisk together meringue powder, lemon juice, and water, then gradually add sifted powdered sugar.

Color the icing with gel food color and decorate cooled cookies, adding sprinkles or candy on top.