Preheat your oven to 350°F (177°C). Line a baking sheet with parchment paper or a silicone mat to prevent sticking and set aside.

In a medium-sized mixing bowl, sift together the all-purpose flour, baking powder, baking soda, and cream of tartar. This ensures even distribution and a smooth cookie texture.

Using a stand mixer or a handheld mixer, cream the softened butter, granulated sugar, and powdered sugar together until light and fluffy. This step incorporates air for a softer cookie.

Add the egg and vanilla extract to the creamed mixture, blending until fully incorporated.

Gradually add the dry ingredients to the wet mixture, mixing on low speed until just combined. Be cautious not to overmix to maintain a tender cookie.

Using a ¼-cup measuring scoop, portion out the dough and roll into balls. Place them on the prepared baking sheet, leaving enough space between each. Gently flatten the tops into discs.

Bake in the preheated oven for 9–12 minutes, or until the cookies are set but not browned. Remove from the oven and allow them to cool completely on a wire rack.

In a mixing bowl, beat the softened butter and powdered sugar together until smooth. Gradually add heavy cream or milk, one tablespoon at a time, to achieve the desired consistency. Add almond extract and pink food coloring, mixing thoroughly.

Once the cookies have cooled, generously spread the frosting over each cookie using a spatula or piping bag for precision.

Place the frosted cookies in the refrigerator for at least 30 minutes to set the frosting and enhance the flavors.