Step 1: Make the Cookie Dough

1. In a bowl, whisk together flour, baking powder, and salt. Set aside.
2. In a large mixing bowl, beat butter and sugar until light and fluffy (about 2 minutes).
3. Add the egg, vanilla extract, and almond extract, mixing until fully incorporated.
4. Gradually add the dry ingredients, mixing until a soft dough forms.
5. Wrap the dough in plastic wrap and chill in the refrigerator for at least 30 minutes.

Step 2: Shape and Bake the Cookies

6. Preheat the oven to 175°C (350°F) and line a baking sheet with parchment paper.
7. Roll out the chilled dough to about 6mm (¼ inch) thick on a lightly floured surface.
8. Use a round cookie cutter for the face and a leaf-shaped cutter for the mustache (or cut mustaches by hand).
9. Place cookies on the prepared baking sheet and bake for 8–10 minutes, until edges are lightly golden.
10. Let cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

Step 3: Prepare the Royal Icing

11. In a mixing bowl, whisk together powdered sugar and meringue powder.
12. Add vanilla extract and 3 tbsp water, mixing until smooth. If too thick, add more water ½ tbsp at a time.
13. Divide icing into three bowls: color one orange, one yellow, and leave one black for details.
14. Transfer icing to piping bags with fine tips.

Step 4: Decorate the Cookies

15. Outline and flood the round cookies with orange icing. Let dry for 1 hour.
16. Use yellow icing to pipe the Lorax’s mustache and eyebrows. Allow to set.
17. Add black icing to create eyes and facial details.
18. Let cookies dry completely for at least 2 hours before serving.