For cookie dough: Sift together flour, baking powder and salt; set aside. In a large bowl, cream together margarine or butter and sugar. Add eggs and vanilla; beat until fluffy. Add flour mixture to creamed mixture; beat until blended. cover with plastic wrap and refrigerate at least 1 hour.

Preheat oven to 375° F.

On lightly floured surface, roll out dough 1/8-inch thick. Cut out with egg-shaped cookie cutter.* Place cookies 1-inch apart on a cookie sheet. Bake 6 to 8 minutes or until cookies are just beginning to brown on edges. cool. Decorate with powdered sugar icing. Makes 4 1/2 to 5 dozen 2 1/2-inch cookies.

Powdered sugar icing:

In a large bowl, mix powdered sugar, milk and almond extract until smooth. Add additional milk if necessary to icing to desired thickness. To ice cookies, spoon about 1/2 teaspoon in center of each cookie. Spread icing toward edge of cookie leaving a 1/4-inch border uncovered.

Use the decorating gels to decorate cookies with stripes, dots or steaks of color. Add the decorating gels while white icing is wet for a blended look, or allow white icing to dry before decorating for vibrant colors.

To create the cobweb look, make lines or circles on the cookies with the decorating gels while the white icing is still wet. Run a toothpick crosswise through the colored lines to make designs.

Note:If an egg-shaped cookie cutter is not available, bend a 2 1/2-inch round cookie cutter into an egg shape.