Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.

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

In a large mixing bowl, cream butter and sugar until light and fluffy.

Beat in eggs one at a time, then add milk, vanilla, and almond extract.

Gradually mix in the dry ingredients until a soft dough forms.

Roll dough into 1-inch balls and place on prepared baking sheets.

Bake for 10–12 minutes, or until set but still pale in color. Cool slightly.

For the glaze, combine honey and water in a small saucepan over low heat until warm.

Dip each cookie into the honey mixture, then into powdered sugar, and top with sprinkles if desired.

Let set on a wire rack before serving.