In a large bowl, beat the softened butter, 1/2 cup (100g) granulated sugar, and light brown sugar on medium speed for about 3 minutes until smooth and light.
Add the eggs one at a time, mixing well after each addition. Pour in the almond extract and add enough green food coloring to reach a bright green shade.
In a separate bowl, whisk together the flour, baking powder, and salt. Gradually mix the dry ingredients into the wet ingredients until just combined.
Cover the dough tightly and chill in the refrigerator for at least 2 hours to firm up.
Preheat your oven to 350°F (175°C) and adjust an oven rack to the upper-middle position. Line two baking sheets with parchment paper.
Place the remaining 1/4 cup (50g) granulated sugar in one small bowl and the powdered sugar in another. Scoop 1.5 tablespoons of dough and roll into a ball.
Roll each dough ball first in the granulated sugar, then generously coat it in the powdered sugar. Place them 2 inches apart on the prepared baking sheets.
Bake on the upper rack for 10 to 13 minutes, or until the cookies spread and crack. The eggs in the dough must reach a safe internal temperature of 160°F (71°C).
Let the cookies cool on the baking sheet for 5 minutes before transferring to a wire rack. Decorate with a red heart sprinkle attached with a dot of icing if desired.