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

In a mixing bowl, cream together softened butter and white sugar until fluffy.

Add eggs, vanilla extract, almond extract, and orange zest; mix until combined.

Gradually sift in plain flour, mixing until a cohesive dough forms. Add milk if too dry.

Roll out dough to ¼-inch thickness. Use cookie cutters to shape cookies and place them on sheets.

Chill cut cookies for 10-15 minutes and then bake for 10-12 minutes until edges are golden.

Let cookies cool for a few minutes on sheets before transferring to a wire rack.

Whisk together meringue powder, lemon juice, and water for icing. Gradually mix in powdered sugar.

Color icing if desired and decorate cookies, adding sprinkles before the icing sets.