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

Cream together softened butter and white sugar until fluffy and light in color, about 2-3 minutes.

Add eggs, vanilla extract, almond extract, and orange zest to the mixture and blend until combined.

Gradually add plain flour, mixing until a thick dough forms. Adjust with milk if necessary.

Roll out the dough to about ¼-inch thickness and cut using cookie cutters.

Chill the cut cookies in the fridge for 10 to 15 minutes.

Bake in the preheated oven for 10 to 12 minutes until edges are light golden.

Prepare the royal icing by whisking meringue powder, lemon juice, and water, then beat in sifted powdered sugar until glossy.

Divide icing for coloring, add gel food coloring, and mix well. Decorate cooled cookies with icing and toppings.

Allow decorated cookies to set at room temperature for at least 1 hour.