In a medium bowl, whisk together the all-purpose flour, baking powder, baking soda, and salt until evenly combined. Set aside.

In a large mixing bowl, use an electric mixer on medium speed to beat the softened butter and granulated sugar until light and fluffy, approximately 2–3 minutes. Scrape down the sides and bottom of the bowl as needed to ensure even mixing.

Reduce the mixer speed to low. Incorporate the whole egg, egg yolks, vanilla extract, and almond extract (if using), mixing until the batter is smooth and well-blended.

Add the drained ricotta cheese to the butter mixture. Beat at low speed until the mixture is creamy and uniform in texture.

Gradually add the dry ingredient mixture to the wet mixture, stirring gently until fully incorporated. Avoid overmixing, as it can make the cookies dense.

Cover the bowl with plastic wrap and refrigerate the dough for approximately 2 hours, allowing it to firm slightly for easier handling.

Preheat the oven to 350°F (175°C). Line baking sheets with parchment paper.

Using a small cookie scoop or tablespoon, portion out rounded tablespoonfuls of dough onto the prepared baking sheets, spacing each cookie about 2 inches apart. Keep any unused dough refrigerated between batches.

Bake for 12–15 minutes, or until the cookies are set around the edges and lightly golden on top. Remove from the oven and allow them to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.

In a small bowl, whisk together the softened butter, 3 cups of powdered sugar, and lemon juice until smooth. Gradually add milk, a tablespoon at a time, until a pourable yet thick consistency is achieved. Add more powdered sugar if needed.

Once the cookies are fully cooled, spoon or drizzle the glaze over each cookie. Immediately top with nonpareils or festive sprinkles before the glaze sets. Allow cookies to rest for 30–60 minutes until the glaze is firm to the touch.