PREPARATION:

1. Beat granulated sugar and butter in large bowl until light and fluffy. Add sour cream, eggs, 2 teaspoons almond extract and vanilla; beat until smooth. Add flour, baking powder, baking soda and salt; beat until well blended.
2. Divide dough into 4 pieces; flatten each piece into disc. Wrap each disc tightly with plastic wrap. Refrigerate at least 3 hours or up to 3 days.
3. Combine powdered sugar, milk, corn syrup and remaining 1 teaspoon almond extract in small bowl; stir until smooth. Cover and refrigerate up to 3 days.
4. Preheat oven to 375°F. Working with one disc of dough at a time, roll out on floured surface to 1/4-inch thickness. Cut dough into desired shapes using 2-1/2-inch cookie cutters. Place about 2 inches apart on ungreased cookie sheets. Bake 7 to 8 minutes or until edges are firm and bottoms are brown. Transfer to wire racks to cool completely.
5. Divide powdered sugar mixture among 3 or 4 small bowls; tint with desired food colorings. Frost and decorate cookies as desired; let stand until set.