Preheat your oven to 325° F and line two baking sheets with parchment paper. This is crucial for preventing cookies from sticking and allows for an even bake.
In a medium-sized pot, melt the butter over low heat, stirring occasionally. Once melted, remove it from the heat and let it cool slightly; this will prevent the sugar from melting too quickly.
Add in the granulated sugar to the melted butter and stir until well combined. The mixture should be smooth and slightly glossy.
Next, mix in the large egg, egg yolk, vanilla extract, and almond extract. Stir until the mixture is lighter in color and fully incorporated; it should look creamy and thick.
Sift in the all-purpose flour, baking soda, and salt. Use a spatula to gently fold these dry ingredients into the wet mixture until a rich batter forms. Be careful not to overmix.
Let the batter sit for about 10 minutes. This resting period allows the flour to absorb moisture, making the cookies even more tender when baked.
After the resting time, the batter should feel warm and slightly sticky. If it seems too loose, let it cool a little longer.
Using a 1 1/2 tablespoon cookie scoop, portion out the dough onto the prepared baking sheets, leaving some space between each cookie as they will spread while baking.
Bake the cookies for about 8 to 9 minutes, rotating the sheets halfway through for even cooking. The edges should be set, but the centers may still look slightly undercooked.
Allow the cookies to cool on the baking sheets for 5 to 7 minutes. This resting time is important; they will continue to firm up as they cool and will be easier to move without breaking.
For the glaze, whisk together the powdered sugar, milk, and a splash of vanilla extract until you achieve a thick consistency. If you want to add food coloring, now is the time!
Drizzle the glaze over the cooled cookies using a spoon or a piping bag. Allow the glaze to set for a few minutes before serving.