Preheat your oven to 350°F and grease a mini muffin tin.

In a medium bowl, whisk together the flour, baking powder, and salt.

In a large bowl, cream together the softened butter and granulated sugar until light and fluffy.

Beat in the egg, vanilla extract, and almond extract until well combined.

Gradually add the dry ingredients to the wet mixture, mixing until just combined.

Scoop about 1 tablespoon of dough into each muffin cup, pressing down slightly to form a cup shape.

Bake for 10-12 minutes or until the edges are lightly golden.

Remove from the oven and let cool in the pan for 5 minutes before transferring to a wire rack to cool completely.

For the frosting, beat together the softened cream cheese and butter until smooth.

Gradually add the powdered sugar and vanilla extract, mixing until creamy.

If the frosting is too thick, add milk a little at a time until you reach your desired consistency.

Once the cookie cups are completely cool, fill each cup with the cream cheese frosting and decorate with sprinkles or fruit if desired.