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

In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.

In a large bowl, cream together the softened butter, brown sugar, and granulated sugar until light and fluffy, about 2-3 minutes.

Add the egg, vanilla extract, and almond extract to the butter mixture, mixing until well combined.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Divide the dough in half and flatten each half into a disk. Wrap in plastic wrap and refrigerate for at least 30 minutes.

Once chilled, roll out one disk of dough on a lightly floured surface to about 1/4 inch thick. Cut into rectangles, approximately 3x4 inches.

Place half of the rectangles on the prepared baking sheets. Spoon about 1 tablespoon of the brown sugar cinnamon filling onto the center of each rectangle.

Roll out the second disk of dough and cut into matching rectangles. Place these on top of the filled rectangles and press the edges to seal. Use a fork to crimp the edges.

Bake for 12-15 minutes, or until the edges are lightly golden. Allow to cool on the baking sheets for 5 minutes before transferring to a wire rack.

In a small bowl, whisk together the powdered sugar and milk until smooth. Drizzle over the cooled cookies and add sprinkles if desired.