Preheat the oven to 350℉ and line 2 large baking sheets with parchment paper.
Cream butter and sugar in the bowl of an electric mixer until light and fluffy, about 5 minutes.
Add the eggs, vanilla extract, and almond extract. Mix well.
Add the flour, baking powder, and salt. Mix until the dough comes together into a ball.
Wrap the dough in plastic wrap and chill for 4 hours or overnight.
Roll the dough out on a lightly floured surface and cut 32 circles with a 3-inch cookie cutter. Then cut out the centers with a 1/2-inch circle cutter.
Transfer the cookies to the baking tray and bake them for 8 to 10 minutes.
Allow the cookies to cool on the baking tray for 5 minutes before transferring to a wire rack to cool completely, about 30 minutes.
To Make The Vanilla Buttercream:
Place the butter in the bowl of a stand mixer fitted with the whisk attachment. Beat until the butter is very pale and fluffy.
Add the confectioners' sugar one cup at a time at low speed. Beat until the sugar is completely incorporated before adding more. Beat in the vanilla and the salt and continue to beat at medium speed until creamy and fluffy.
To Assemble The Cookies:
Put buttercream and cookie glaze in 2 separate piping bags. Sandwich the doughnut cookies and the holes with the buttercream. Pipe cookie glaze over the top of the cookies letting it drip down the sides. Decorate with sprinkles if desired.