In a medium bowl, combine the flour, baking powder, baking soda and salt. Stir with a whisk to combine.

In the bowl of an electric mixer fitted with the paddle attachment, cream the butter over medium speed for 2 minutes.

Add the sugar and continue to beat for 2 minutes, scraping the bottom and sides of the bowl with a rubber spatula as needed..

Add the eggs and almond extract. Mix just until combined.

With the mixer running on low, gradually add the flour mixture and mix just until combined, scraping the bottom and sides of the bowl with a rubber spatula as needed.

Divide the dough into 3 or 4 equal portions, wrap in plastic wrap and form into discs. Place in the refrigerator for at least 2 hours.

Preheat the oven to 350°F. Line a baking sheet with parchment paper.

On a lightly floured surface, roll the dough out to ¼-inch thickness. Press a 4-inch Christmas tree cookie cutter into the dough as many times as you can. Transfer cut outs to the lined baking sheet and bake in the preheated oven for 8-10 minutes or until just starting to brown around the edges. Repeat with the remaining dough.

Remove the cookies from the oven and allow them to cool on the baking sheet for 2 minutes before transferring to a wire rack to cool completely.

In the bowl of an electric mixer fitted with the paddle attachment, beat the powdered sugar, butter, almond extract, and 2 tablespoons of heavy cream on medium speed until spreading consistency. Add more heavy cream by the ½ teaspoonful until desired consistency is reached, if needed.

Using green food to tint the icing desired shade of green. Spread on the tops of the cookies and decorate with sprinkles.