Combine butter and sugar and beat until lighter in color and fluffy. (approx. 3-4 minutes)
Beat in the egg, vanilla and almond until well blended. (this is when the lemon or orange zest is added, if using)
In a separate bowl, whisk together the flour and salt.
Add the flour mixture to the butter mixture all at one time.
Mix on low speed just until incorporated.
This is how I prepare the dough before refrigerating:
Lay out a sheet of parchment paper or waxed paper and sprinkle a little flour on top.
Divide the dough equally into 2 portions (more if you have doubled the recipe).
Using lightly floured hands, hold 1 portion of dough and gently shape it into a disc.
Place the disk on the floured paper roll gently into a 1/4 in. high oval or rectangle.
Lift the paper and place it on a cookie sheet.
Repeat the process until all the dough is used.
Tightly cover the pan of all the layers of dough and refrigerate for at least two hours (or overnight).
Preheat the oven to 350 degrees.
When ready to bake, take out one sheet of dough at a time and cut into the desired cookie-cutter shapes.
Place the cut-out dough on parchment covered cookie sheets and bake approx. 10 minutes or until the edges begin to turn.
Take out of the oven, remove from the baking pan and cool on a cooling rack.
While still warm, puncture two holes in the top of each cookie with lollipop sticks/cookie sticks (you can attach the cookie to sticks by using royal icing as glue. see the post for a link to a good royal icing recipe)
Once completely cooled, the decorating fun can begin.
Sift the powdered sugar into a mixing bowl.
Combine the corn syrup, milk (or water), and flavoring.
Turn the mixer on low until everything is moist scrape the bowl often.
Turn the mixer to medium and mix until everything is well blended and smooth.
(a little more syrup/water mixture might be needed at this point)
See Food coloring ingredients above if you'd like to add color