Preheat your oven to 350°F (175°C) and spray an 8×8 inch baking pan with cooking spray.

Cream together the softened unsalted butter, granulated sugar, and brown sugar until smooth and fluffy, about 2-3 minutes.

Incorporate the large egg, almond extract, and vanilla into the mixture, mixing until well combined.

Whisk together the all-purpose flour, baking powder, cornstarch, and salt in a separate bowl, then mix into the wet ingredients until just combined.

Spread the cookie batter evenly into the prepared pan and bake for 15 minutes, or until lightly golden around the edges.

For the Frosting: Beat the butter, vanilla extract, heavy whipping cream, and powdered sugar together until smooth and fluffy, about 2-3 minutes.

Once the cookie base is cooled, spread the frosting on top and decorate with Valentine sprinkles.