Spooky Ghost Cookies for Halloween

Method

1. In a large bowl, whisk together the flour, baking powder, and salt.
2. In another large bowl, beat the softened butter and granulated sugar until light and fluffy. Add the egg, milk, and vanilla extract and beat until combined. Gradually add the flour mixture, mixing until just combined. Shape the dough into a disk, wrap in plastic wrap, and refrigerate for 1 hour.
3. Preheat the oven to 350°F. Line two large baking sheets with parchment paper. Lightly flour a clean work surface and roll out the chilled dough to a thickness of 1/8 inch (3 mm). Using a ghost-shaped cookie cutter, cut out cookies. Gather the scraps, re-roll, and cut out more cookies. Transfer the cookies to the prepared baking sheets and freeze for 10 minutes.
4. Bake the cookies until the edges are lightly golden, 8 to 10 minutes. Transfer to a wire rack and let cool completely.
5. Meanwhile, prepare the icing: In a medium bowl, combine the powdered sugar, corn syrup, milk, and almond extract. Mix until smooth.
6. Place about 1/4 of the white icing into a small bowl and add black food coloring to dye it black.
7. Place about half of the remaining white icing into a piping bag fitted with a small round tip. Pipe outlines around the edges of the cooled cookies.
8. Thin the remaining white icing by adding milk, 1 teaspoon at a time, until it runs easily off a spoon but is not watery. Transfer this thinned icing to another piping bag with a small round tip and fill in the centers of the cookies. Use a toothpick to pop any air bubbles and to spread the icing into any gaps. Let the cookies dry until the icing is set, about 15 minutes.
9. Place the black icing into a piping bag with a small round tip and pipe eyes and mouths onto the cookies to create ghost faces.