Place butter in a microwave-safe, medium size bowl. Cover with plastic wrap. Place in microwave and cook on high power for around 4-5 minutes, depending on the microwave. Watch carefully after three minutes; every microwave is a little different. Once the butter begins to turn golden brown, remove from microwave. It will continue to cook a bit more as it sits.

Add powdered sugar and 3 tablespoons of the milk along with the vanilla and almond extracts. Start slowly beating. Once powdered sugar is fully incorporated, increase speed on mixer to medium high and beat for about 3-4 minutes. If is too thick, add a bit more milk and beat for another 30 seconds. (You want icing to easily flow from a decorator tip without being runny). Add food coloring as desired. Start with a tiny amount, especially if using gel-type food coloring. You can always go darker, but once you've added too much food coloring, it's impossible to go back!

Fit a decorating (pastry) bag, or a heavy-duty ziplock bag with one corner snipped off, with a large drop flower tip (if using Wilton, it's their 2D tip).

Starting at the center of a cookie, with tip perpendicular to the cookies, begin piping. Continue to pipe in an outward swirl until icing covers most of the cookie. Repeat with remaining cookies. (See tutorial here.)