Preparation Steps

• Preheat the oven to 350°F (175°C). Line two baking sheets with parchment paper.
• In a large bowl, cream together the softened butter, granulated sugar, and brown sugar until light and fluffy.
• Beat in the eggs one at a time, then stir in the vanilla extract.
• In a separate bowl, whisk together the flour, baking soda, baking powder, and salt. Gradually add the dry ingredients to the wet mixture, mixing until just combined.
• Fold in the rolled oats until evenly distributed.
• Drop rounded tablespoons of dough onto the prepared baking sheets, spacing them about 2 inches apart.
• Bake for 12–15 minutes, or until the edges are lightly golden. Allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack.
• While cookies bake, prepare the icing by combining milk, granulated sugar, vanilla extract, and almond extract (if using) in a small bowl. Whisk until smooth, then gradually add powdered sugar until desired consistency is reached.
• Once cookies have cooled completely, spread or drizzle the icing over each cookie.
• Let the icing set for at least 30 minutes before serving. Store in an airtight container at room temperature.