1. Preheat your oven to 350°F and line two to three baking sheets with parchment paper.
2. In a medium mixing bowl, whisk together the flour, baking powder, and salt. Set aside.
3. In a stand mixer (or using a hand mixer), beat the softened butter and granulated sugar on medium speed until the mixture becomes light and fluffy, about 1-2 minutes. Scrape down the sides as needed.
4. Add the egg, vanilla extract, and optional almond extract, then mix on medium-low until fully incorporated, about 30 seconds.
5. Gradually add the dry ingredients to the butter mixture in two additions, mixing on low speed until just combined. Avoid overmixing.
6. Gently fold in the Christmas jimmies sprinkles using a spatula.
7. Use a 3-tablespoon cookie scoop to portion out the dough (about 48-50 g each).
8. Roll each scoop into a smooth ball and arrange them on the baking sheets, spaced 2 inches apart.
9. Lightly flatten each dough ball with your fingers or the bottom of a glass, keeping the thickness at least ½ inch.
10. Bake for 9-11 minutes, or until the edges are set and the tops look matte but not browned.
11. Immediately after baking, use a round cutter or glass slightly larger than the cookies to gently swirl around each one to achieve a perfectly round shape.
12. Let cookies cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.

Making the Cream Cheese Frosting

1. In a clean mixing bowl, beat the softened cream cheese and butter on low speed until smooth and lump-free, about 1-2 minutes.
2. Add vanilla extract and salt, mixing just until combined.
3. Slowly add the sifted powdered sugar in three additions, beating on low speed until fully mixed. Scrape down the sides as needed.
4. Gradually pour in the cold heavy cream one tablespoon at a time while whisking on low speed. Continue mixing for 1-1½ minutes until stiff peaks form. Be careful not to overwhip.

Assembling the Cookies

1. Use a #2A or #1A piping tip to pipe the frosting in a spiral pattern starting from the center of each cookie. Alternatively, use a spatula to spread decorative swirls.
2. Decorate with Christmas sprinkles just before serving.