#### For the Cookie Base
**Preheat Oven:** Preheat your oven to 350°F (175°C). Line a 9x13-inch pan with parchment paper or grease it lightly.
**Cream Butter and Sugar:** In a large mixing bowl, beat the softened butter and granulated sugar with an electric mixer on medium speed until light and fluffy, about 2–3 minutes.
**Add Wet Ingredients:** Beat in the egg, vanilla extract, and almond extract (if using) until combined.
**Mix Dry Ingredients:** In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet ingredients, mixing until a soft dough forms.
**Spread Dough:** Press the dough evenly into the prepared pan. Use a spatula or your hands to smooth the surface.
**Bake:** Bake for 18–20 minutes, or until the edges are lightly golden. Be careful not to overbake.
**Cool:** Allow the cookie base to cool completely in the pan.
#### For the Frosting
**Cream Butter:** In a mixing bowl, beat the softened butter on medium speed until smooth and creamy.
**Add Sugar and Milk:** Gradually add the powdered sugar and milk, alternating between the two, until the frosting reaches your desired consistency. Stir in the vanilla extract.
**Add Color (Optional):** Mix in food coloring if desired.
**Frost the Bars:** Spread the frosting evenly over the cooled cookie base.
**Decorate:** Add sprinkles or other decorations as desired.