Process almonds in a food processor until completely powdered.
Mix flour, almond powder, salt and baking powder.
In a separate bowl add together sugar and softened butter. Use mixer to blend them until all creamed. After that add milk and egg and mix well.
Start slowly adding flour, little by little, to the wet mixture. Prepare a dough, form a ball, cover it with plastic and place in a fridge for about 30 min.
Roll the dough until about 1/4 inch thick. Use the Christmas cutting tools to make desired cookies. Transfer cookies to a baking tray covered with a baking paper. Bake for about 8 min at 375 F. Check at least once to make sure they are getting evenly browned. Remove from the oven and let them completely cool down.
Prepare the frosting by mixing together the ingredients. Use decorating bottles or bags to paint your cookies. Have fun with your cookies and use as many colors as possible to make them look festive!
Wrap your cookies with a holiday plastic or place in small plastic bags. Enjoy the happy moment of giving!