1. Preheat oven to 350°F. Line two cookie sheets with parchment paper. In a large bowl beat butter with a mixer on medium to high 30 seconds. Add both sugars, baking powder, and salt. Beat on medium until fluffy, scraping bowl as needed. Add egg whites, heavy cream, vanilla, and almond extract; beat until combined. Beat in flour.

2. Drop dough by 1/2-cup portions 3 inches apart onto prepared cookie sheets. Flatten mounds to 1/2 inch thick and 3 1/2-inch diameter. Bake until edges are set (cookies will be pale), 13 to 14 minutes. Cool on cookie sheets 2 minutes. Remove; cool completely on wire racks.

3. Make Almond Buttercream Frosting: In an extra-large bowl beat softened salted butter with a mixer on medium to high, 1 to 2 minutes. Beat in powdered sugar. Add heavy cream, almond extract, and salt; beat on low until combined. Gradually beat in powdered sugar just until combined. Beat on medium until fluffy, scraping bowl occasionally, 5 minutes. Add heavy cream and pink gel food coloring; beat on high 1 minute more. Makes 2 3/4 cups.

4. Spread 1/3 cup Almond Buttercream Frosting on top of each cookie.

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