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

2. In a bowl, whisk together flour, baking powder, and salt.

3. In another bowl, beat butter and powdered sugar until light and fluffy.

4. Add egg, vanilla, and almond extract, mixing until smooth.

5. Gradually add dry ingredients until dough forms.

6. Divide dough into two portions, wrap in plastic, and chill for 30 minutes.

7. Roll out dough on a floured surface to 1/8-inch thickness.

8. Cut into rectangles (about 3×2 inches) to form envelopes.

9. Fold two opposite corners toward the center, pressing lightly to adhere, then fold up the bottom corner to create the envelope shape.

10. Seal the “flap” with a small dab of jam or frosting and press on a heart sprinkle or fondant heart.

11. Transfer to the baking sheet and bake for 8–10 minutes, until edges are just turning golden.

12. Cool completely before handling.