Whisk together the flour, baking powder, and salt in a bowl.

Cream the butter and sugar on medium speed for 2 minutes. Add the egg, vanilla, and almond extract, mixing until incorporated.

Gradually add the dry ingredients on low speed, mixing just until combined.

Divide dough in half, roll out between sheets of parchment paper to 1/4-inch thickness, and chill for 1 hour.

Preheat oven to 350°F (175°C). Cut out chick shapes and bake on lined baking sheets for 9-11 minutes until just set. Cool completely.

Whip powdered sugar, meringue powder, vanilla, and warm water until stiff peaks form. Color small amounts black and orange for the eyes and beak.

Thin the remaining icing with water until it reaches flood consistency.

Brush a thin layer of the flood icing onto a cookie, then immediately press it face down into a bowl of colored sanding sugar. Repeat.

Use the stiff black and orange icing to pipe eyes and beaks onto the sugar-coated chicks. Let dry completely (8-12 hours) before storing.