• In a large bowl, beat the butter on medium-high speed for about 30 seconds or until fluffy.
• Add the sugar, baking powder, and salt and beat until mixed well.
• Add the egg, milk, and almond extract and beat just until combined.
• Add as much flour as you can and beat.
• Add the remaining flour with a wooden spoon.
• Divide the dough into halves with one half having a bit more than the other. 
• Using food coloring, dye the smaller half green and the larger half blue. 
• Chill the dough for about 20 minutes and begin to preheat the oven to 375 degrees.
• To make the cookies: Use about 1 tablespoon of blue dough to make a small patty. Lay about 3/4 tablespoon of green dough on top. Roll it into a ball and press down on to an ungreased cookie sheet with a jar dipped in sugar.
• Bake for about 6-8 minutes or just until set. Do not overbake.

Icing:

• Mix the powdered sugar, extract, and milk together. Add additional sugar or milk to get the consistency you would like. 
• Mix in red food coloring to obtain a nice red color.
• Use a toothpick or small knife to place a small amount of icing on the cookie.
• Use a toothpick to gently drag the icing into a heart shape (move quickly before the icing dries) and let dry.