Preheat your oven to 350°F (175°C) and grease muffin pans with nonstick spray.

In a mixing bowl, beat softened butter with granulated sugar until light and fluffy. Add egg, vanilla extract, and almond extract, mixing until smooth.

In another bowl, whisk together flour, baking powder, and baking soda. Gradually combine with the wet mixture until a soft dough forms.

Press about 2 tablespoons of dough into each muffin cup to create a cup shape.

Bake for about 12 minutes until golden around the edges. Let cool for 15 minutes before pressing centers down and transferring to a wire rack.

To make frosting, beat cream cheese and butter until smooth. Gradually mix in powdered sugar and milk. Add food coloring if desired.

Once cookie cups are cool, fill with frosting using a piping bag and top with sprinkles.