Beat the sugar and butter together until creamy (about 3 minutes on medium speed).
Add eggs one at a time and almond extract.
Mix the flour, baking powder and salt together in a bowl and gradually add into the mixer.
Add food coloring until you get the desired color of green.
Cover and refrigerate the dough for 2 hours.
When ready to bake the cookies, preheat the oven to 350 degrees Fareinheight and move the oven rack to a higher level.
Take the dough out of the refrigerator and roll 1.5 tablespoons of dough into balls.
Coat the dough in granulated sugar and then in the powdered sugar.
Place 2 inches apart on a lined baking sheet and bake on the upper oven rack for 10-13 minutes or until you notice air bubbles escaping in between the crinkles of the cookies.
Let cookies cool completely before icing or adding the heart sprinkles.
Notes
Baking on a higher baking rack, helps the cookies get a crispy exterior while the inside says soft.
Instead of icing, try heart candies or cinnamon candies.
If icing the cookies, remove the powdered sugar where you plan to pipe the heart to help the icing stick well. Use a toothpick to help get sharper lines.