In a medium bowl, whisk together the flour, baking powder, and fine sea salt. Set aside.

In a large mixing bowl, beat softened butter and granulated sugar with an electric mixer on medium-high speed for 3 minutes until pale, light, and fluffy.

Add eggs one at a time, beating well after each addition. Beat in whole milk ricotta cheese, vanilla extract, and almond extract until smooth and creamy.

Gradually add the dry ingredients on low speed, mixing just until a soft, sticky dough forms. Do not overmix.

Cover the bowl and chill in the refrigerator for at least 30 minutes to make the dough easier to scoop.

Preheat oven to 350°F (177°C) and line two large baking sheets with parchment paper.

Drop rounded 1.5-tablespoon balls of dough onto the baking sheets, spaced 2 inches apart.

Bake for 10 to 12 minutes until bottoms are barely golden, while tops remain pale and set. Transfer to a wire rack to cool completely.

Make the glaze: Whisk powdered sugar, milk, and 1/2 tsp vanilla until smooth and glossy. Dip the top of each cooled cookie into glaze, place back on rack, and immediately shower with festive sprinkles before the glaze sets!