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.
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.
Be sure to press the cookies firmly, you will not want them to be rounded on top.