In a large bowl, whisk together the all-purpose flour, baking powder, and fine sea salt until uniform. Set aside.

In a separate bowl, whisk together the melted cooled butter and granulated sugar until well blended. Add the eggs one at a time, whisking vigorously after each addition until smooth and slightly pale. Whisk in vanilla extract, almond (or anise) extract, and whole milk.

Pour the wet ingredients into the dry ingredients and stir with a wooden spoon or silicone spatula just until a soft, pillowy dough forms. The dough will be slightly sticky. Cover bowl and chill in the refrigerator for 45 to 60 minutes to make handling easy.

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

Using a 1-tablespoon cookie scoop, scoop dough and gently roll between lightly oiled or floured hands into smooth 1-inch balls. Place 2 inches apart on prepared baking sheets.

Bake at 350°F (175°C) for 9 to 11 minutes. The cookies should remain pale on top with lightly golden undersides. Do not overbake, or they will dry out. Transfer to a wire cooling rack and cool completely.

Prepare the glaze: In a shallow bowl, whisk powdered sugar, milk, and almond extract until thick yet pourable (like honey).

Dip the tops of cooled cookies into the glaze, swirl gently to coat, and return to the wire rack. Immediately shower with nonpareil sprinkles before the glaze crusts over. Allow glaze to set for 30 minutes before serving.