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

In a large mixing bowl, combine the softened butter and white sugar and cream until light and fluffy.

Add the eggs, vanilla extract, almond extract, and optional orange zest, then mix until well combined.

Gradually add the plain flour to the mixture, mixing until a uniform dough forms.

Roll the dough to about ¼-inch thickness and cut out shapes with cookie cutters.

Chill the cookies on baking sheets in the refrigerator for 10-15 minutes.

Bake the cookies in the preheated oven for 10-12 minutes until edges are golden.

Cool the cookies on baking sheets for a few minutes and then transfer to a wire rack.

Prepare the royal icing by whisking together meringue powder, water, and lemon juice, then add powdered sugar.

Decorate the cookies with royal icing and let set properly before serving.