Beat the 1 cup of unsalted butter and 3/4 cup of granulated sugar on medium speed for 3 minutes until pale. Add the 1 large egg, 1 tsp vanilla extract, and 1/2 tsp almond extract and beat for 30 more seconds.

Add the 2 3/4 cups of flour, 1/2 tsp baking powder, and 1/4 tsp salt. Mix on low for about 45 seconds until no dry streaks remain.

Wrap the dough in plastic wrap, flatten into a disk, and refrigerate for 1 hour. Preheat oven to 375°F (190°C) and line 2 baking sheets with parchment. Roll the chilled dough to 1/4-inch thickness on a lightly floured surface.

Cut snowman shapes and transfer to the prepared baking sheets 1 inch apart. Bake at 375°F (190°C) for 9 to 11 minutes until edges are set and bottoms are lightly golden. Cool on the pan for 5 minutes, then transfer to a wire rack and cool completely.

Whisk the 3 cups of powdered sugar and 2 tbsp of meringue powder, then add 5 to 6 tbsp of water and whisk for 3 to 4 minutes until the icing is smooth, white, and reaches flood consistency.

Ice each cookie with the white royal icing and let it dry for 20 minutes. Add black gel-tinted icing dots for eyes and buttons, an orange gel-tinted nose, and a fondant scarf tinted with red and blue gel. Arrange on a plate with the scarf facing forward.