Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.
In a medium bowl, whisk together flour, baking powder, baking soda, and salt. Set aside.
In a large bowl, beat butter and sugar together until light and fluffy, about 2–3 minutes.
Add ricotta, egg, vanilla, and almond extract (if using) and beat until smooth.
Gradually add the dry ingredients to the wet mixture, mixing just until combined.
Drop rounded tablespoons of dough onto prepared baking sheets, spacing about 2 inches apart.
Bake for 10–12 minutes, or until edges are just lightly golden (cookies will stay soft and pale).
Allow cookies to cool completely before glazing.
For the glaze: Whisk together powdered sugar, milk, and vanilla until smooth. Drizzle or spread over cookies, then add sprinkles if desired.
Let glaze set before serving or storing in an airtight container.