In a large mixing bowl, whisk together the flour, baking powder, and fine sea salt until evenly distributed. Set aside.

In a stand mixer fitted with the paddle attachment (or large bowl with an electric hand mixer), beat the softened butter and granulated sugar together on medium-high speed for 3 minutes until pale and fluffy.

Add the whole milk ricotta cheese, eggs, vanilla extract, and almond extract. Beat on medium speed for 2 minutes until completely smooth, cohesive, and light.

Turn the mixer to low speed and gradually add the dry flour mixture in three increments, mixing just until no dry flour pockets remain. The dough will be very soft and slightly sticky, resembling a thick drop batter.

Cover the bowl with plastic wrap and chill in the refrigerator for at least 45 minutes (or up to 24 hours) to make scooping easy.

Preheat your oven to 350°F (175°C) and line two large baking sheets with parchment paper.

Using a 1.5-tablespoon cookie scoop, drop rounded balls of dough onto the prepared baking sheets, spaced 2 inches apart.

Bake for 12 to 14 minutes until the cookies are puffed and the bottoms are lightly golden, but the tops remain pale and soft. Do not brown the tops! Let cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

In a medium bowl, whisk together the powdered sugar, milk, and vanilla extract until a smooth, glossy glaze forms (it should coat the back of a spoon).

Dip the domed top of each cooled cookie into the glaze, let excess drip off, return to the wire rack, and immediately shower with festive holiday sprinkles before the glaze sets!