In a large mixing bowl, cream together granulated sugar, powdered sugar and softened butter. Add the vanilla, almond extract and eggs. Combine well. Add the flour and salt. Combine thoroughly. Scrape the bowl several times with a rubber spatula.
Place dough into a large Ziploc bag and refrigerate for 30 minutes to 1 hour.
Roll out dough to about ¼-inch thickness and cut into cookies.
Place evenly on sheet pans lined with parchment paper.
Bake in a preheated 350 degree F oven for about 20 minutes.
Royal Icing
In a clean and grease-free bowl, use a hand mixer to combine the powdered sugar, meringue powder, and water. Keep on medium speed and fluffy and the sheen is gone.