Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.

In a large mixing bowl, cream together the softened butter and white sugar until light and fluffy, about 3–4 minutes.

Add eggs, vanilla extract, almond extract, and orange zest to the creamed mixture; mix until smooth.

Gradually add flour, mixing on low speed until a soft dough forms. Adjust texture with milk if needed.

Roll the dough to about ¼-inch thickness on a floured surface, cut out shapes, and chill for 10–15 minutes.

Bake cookies in the preheated oven for 10–12 minutes, until edges are just golden. Cool completely on a wire rack.

In a clean bowl, whisk together meringue powder, water, and lemon juice, then add sifted powdered sugar and mix until glossy.

Divide icing into bowls, add gel food coloring, and decorate cookies; sprinkle edible glitter or crushed candy canes for effect.