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

In a medium bowl, whisk together flour, baking soda, and salt.

In a large bowl, cream together softened butter and granulated sugar until light and fluffy.

Beat in the egg and vanilla extract until well combined.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Do not overmix.

Chill the dough for at least 30 minutes.

On a lightly floured surface, roll out the dough to about 1/4-inch thickness. Cut out shapes using cookie cutters.

Place cookies on the prepared baking sheets, about 1 inch apart.

Bake for 8-10 minutes, or until the edges are lightly golden.

Let cookies cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.

In a medium bowl, whisk together powdered sugar, light corn syrup, and water until smooth.

Stir in the almond extract.

If the icing is too thick, add a few drops of water at a time. If it's too thin, add more powdered sugar.

Divide the icing into bowls and tint with food coloring as desired.

Once the cookies are completely cool, decorate with the royal icing.