Cream butter and sugar in the bowl of an electric mixer until light and fluffy, about 5 minutes.

Add the eggs, vanilla, and almond extract, mix well.

Add flour. baking powder, and salt and mix until the dough comes together into a ball.

Wrap the dough in plastic wrap and chill for 4 hours or overnight.

Roll the dough out on a lightly floured surface and cut circles with 3-inch cookie cutters. Then cut out the center with a 1/2" to 3/4" inch circle cutter.

Bake in a preheated 350° oven for 8 to 10 minutes.

I found it was easiest to put buttercream, Nutella, and cookie glaze in piping bags. Pipe a ring of frosting or Nutella on the bottom of a cooke, then top with another cookie. Pipe cookie glaze over in a squiggle and sprinkle with sprinkles.