Step 1: Make the Cookie Dough

1. In a large bowl, cream together the butter and sugar until light and fluffy (about 2 minutes).
2. Add the egg, vanilla extract, and almond extract, mixing well.
3. In a separate bowl, whisk together the flour, salt, and baking powder.
4. Gradually add the dry ingredients to the wet mixture, stirring until a smooth dough forms.

Step 2: Shape and Bake

5. Roll out the dough on a lightly floured surface to about ¼ inch thickness.
6. Cut into rectangle shapes (about 1.5 x 2 inches) to resemble Mahjong tiles.
7. Place cookies on a lined baking sheet and chill for 15 minutes in the refrigerator.
8. Preheat oven to 350°F (175°C) and bake for 8-10 minutes or until edges are lightly golden.
9. Let cookies cool completely before decorating.

Step 3: Prepare the Royal Icing

10. In a mixing bowl, whisk together powdered sugar, meringue powder, and water until smooth.
11. Divide icing into three bowls and tint each with red, green, and black food coloring.
12. Transfer icing to piping bags with fine tips.

Step 4: Decorate the Mahjong Tiles

13. Outline each cookie with white royal icing and let it set for 10 minutes.
14. Fill the inside with white icing and let it dry completely.
15. Use the red, green, and black icing to carefully draw Mahjong symbols.
16. Allow icing to fully set before serving (about 1-2 hours).