0 Preheat oven to [wprm-temperature value="350" unit="F"]. Line two large cookie sheets with parchment paper.
1 In a bowl whisk together the all-purpose flour, cornstarch, baking powder, and salt. Set aside.
2 In another bowl, cream together the softened unsalted butter and powdered sugar for 2 to 3 minutes. The mixture should be pale in color and fluffy in texture.
3 Add the egg, vanilla extract, and almond extract. Beat together until combined, about 1 minute.
4 Add the dry ingredients (1 cup at a time) and beat together until the dry mixture is absorbed. Allow the sticky cookie dough to rest for 10 minutes before moving on.
5 Scoop 1 tablespoon sizes of cookie dough, lightly roll them, and set on the parchment lined baking sheet. Continue until all the cookie dough is gone.
6 Bake for 7 to 9 minutes or until the edges are very light brown and the center no longer glistens. Remove from the oven and allow them to cool completely.
7 In a small bowl, whisk together powdered sugar, whole milk, vanilla extract, almond extract, and corn syrup until smooth. If too thick, adjust the consistency with more milk, as needed.
8 Dip the cooled cookies into the icing and sprinkle with sanding sugar. Continue this on all of the cookies, and allow the icing to dry before serving or storing.