Best Ever Sugar Cookies

These are almond flavored sugar cookies. Heidi claims they are the best she has ever done. You judge and let us know.

1 cup softened butter
1-1/2 cups sugar
2 eggs
1 teas vanilla
1 teas almond
3 cups flour
2 teas baking powder
1 teas baking soda
1/2 teas salt
Mix all together
Roll into 1" balls

Frosting
1 - 8oz cream cheese
1/4 cup softened butter
1 teas vanilla
salt
3 - 4 cups flour
2-3 tablespoons milk

350 degrees for about 12 minutes or until they crack