Creating Strawberry Pop Tart Sugar Cookies can be straightforward if you follow these simple steps:

1. Preheat Oven: Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.
2. Mix Dry Ingredients: In a bowl, whisk together flour, baking powder, and salt until well combined.
3. Cream Butter and Sugar: In a separate bowl, beat the softened butter and granulated sugar until light and fluffy.
4. Add Egg and Extracts: Mix in the egg, vanilla extract, and almond extract until fully incorporated.
5. Combine Mixtures: Gradually add the dry ingredients to the wet mixture, mixing until a dough forms.
6. Roll Out Dough: Divide the dough in half. Roll out one half on a floured surface to about ¼-inch thickness.
7. Cut Shapes: Use a cookie cutter to cut out rectangular shapes and place them on the prepared baking sheets.
8. Fill Cookies: On half of the cutouts, place about a teaspoon of strawberry jam in the center. Be careful not to overfill.
9. Top with Another Cutout: Place another cutout on top of each filled cookie and gently press the edges to seal.
10. Bake: Bake in the preheated oven for 10-12 minutes or until the edges are lightly golden.
11. Cool: Remove from the oven and let the cookies cool on the baking sheets for 5 minutes before transferring to wire racks to cool completely.
12. Prepare Icing: In a bowl, mix powdered sugar and milk until smooth. Add food coloring if desired.
13. Ice Cookies: Once cookies are completely cool, drizzle icing over the top and add sprinkles if desired.

These steps will guide you in creating these incredible cookies effortlessly.