Instructions

• Preheat the oven to 350°F (175°C). Line a large baking sheet with parchment paper or a silicone baking mat. Have a wire cooling rack ready.
• In a large bowl, whisk together 2 3/4 cups all-purpose flour, 1/2 teaspoon baking soda, 1/2 teaspoon cream of tartar, and 1/2 teaspoon kosher salt. Set aside.
• In a separate large bowl, use an electric mixer to beat 1/2 cup (1 stick) unsalted butter (room temperature), 1/2 cup vegetable or canola oil, 1/2 cup of the granulated white sugar, and 1/2 cup powdered sugar until smooth and combined. Scrape down the bowl as needed.
• Add 1 large egg, 1 teaspoon vanilla extract, and 1/2 teaspoon almond extract to the butter mixture and mix until combined.
• Add the dry ingredients to the wet ingredients and mix on low speed just until the dough comes together. Do not overmix.
• Roll the dough into about 24 balls (about 2 tablespoons of dough per cookie). Arrange the dough balls on the prepared baking sheet about 2 inches apart. (Not all cookies will fit on the sheet at once; bake remaining dough in additional batches.)
• Pour the remaining 1/4 cup granulated white sugar onto a small plate. Spray the bottom of a drinking glass lightly with nonstick cooking spray, dip the glass bottom into the sugar to coat it, then press the sugared glass bottom onto each dough ball and press down gently. Re-dip the glass in the sugar as needed so it does not stick to the dough and each cookie has an evenly sugared top.
• Bake the cookies for 8 minutes. Do not overbake — the cookies will still look light in color and soft in the center. Remove the baking sheet from the oven and let the cookies cool on the baking sheet for 5 minutes.
• After 5 minutes, transfer the cookies to a wire cooling rack to cool completely. Allow the baking sheet to cool completely before repeating steps 6–9 with the remaining dough.
• To make the frosting: In a large bowl, use a mixer to beat 3/4 cup (1 1/2 sticks) unsalted butter (room temperature) until smooth. Add 3 cups sifted powdered sugar and mix until combined.
• With the mixer running, stream in 3 tablespoons heavy cream or milk, 1 1/2 teaspoons pure vanilla extract, and 3/4 teaspoon almond extract. Beat until the frosting is smooth. If the frosting is too thick, add a little more cream; if it is too thin, add a little more powdered sugar.
• Use a butter knife to spread the frosting over the tops of the cooled cookies. Decorate with sprinkles, if desired.
• Store the frosted cookies in an airtight container at room temperature for up to 3 days.