Cream together butter and sugar until fluffy, 2-3 minutes. In a separate bowl, whisk together flour, baking powder, and salt. Set aside.

To the butter mixture, add the egg, milk, vanilla extract, and almond extract. Scrape down sides of the bowl, and beat on medium-high until fully incorporated, about 1 minute. Scrape down sides of the bowl again, and add dry ingredients. Mix on low until flour is fully incorporated, about 1 minute. Shape dough into a rectangle, wrap in plastic wrap, and refrigerate for at least 1 hour.

Preheat oven to 350°F. On a lightly floured surface, roll out dough to a 1/4-inch thickness. Using a 3-inch round cutter and a 1 1/4-inch round cutter, cut out 18 large circles and 18 small circles, re-rolling the scraps as needed.

Place cookie dough rounds onto a parchment paper-lined baking sheet. Bake, rotating halfway through, until the edges just begin to take on color, about 10 minutes. Remove to a wire rack to cool completely.

Melt the CandiQuik according to package instructions. Using a spoon, place a dot of the melted candy coating on the back of one of the small circles to help it stick to the larger cookie. Place the small circle off-center onto one of the larger cookies. Repeat with remaining circles. Spoon the melted candy coating over all of the cookies, spreading the coating evenly across the cookies. Place two of the black nonpareils on the coated small circles for the eyes of the snowman. Place three nonpareils on the body of the snowman in a zig-zag pattern. Place an orange sprinkle beneath the eyes for the effect of the snowman’s nose. Lastly, use the black cookie icing to draw stick arms on the body of the melted snowman. Allow candy coating to dry completely before serving.