Preheat oven to 350°F and line baking sheets with parchment paper.

In a bowl, whisk together flour, baking powder, baking soda, and salt. Set aside.

In a large mixing bowl, cream together butter and granulated sugar until light and fluffy.

Beat in the egg, followed by the ricotta cheese and vanilla extract, until well combined.

Gradually add the dry ingredients to the wet mixture, stirring until just combined.

Drop dough by tablespoons onto prepared baking sheets, spacing them about 2 inches apart.

Bake for 8-10 minutes, or until the edges are slightly golden. Do not overbake.

Let cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

For the glaze, whisk together powdered sugar, milk, and almond extract until smooth.

Dip the tops of the cooled cookies into the glaze or drizzle over the top, then let set before serving. You can also top the glaze with sprinkles.