Preheat oven to 350 degrees and line a 9x13 pan with parchment paper. Cream butter and sugar until light and fluffy. Add the egg and almond extract and beat in.
In a separate bowl combine flour, baking powder and salt. Measure your flour by spooning the flour into the measuring cup not scooping the flour with the measuring cup. This compacts the flour causing you to overmeasure and creating a dry dough.
Slowly add the flour mixture to the butter mixture and mix until combined.
Divide dough in half. Place one half of the dough in the mixture and add yellow food coloring to desired color mixing it in thoroughly. Remove. Mix orange food coloring into the other half of the dough.
Press the yellow dough into the bottom of the prepared pan. Use a mini roller to smooth it out. Take your orange dough and roll it out to the same size as the pan on a piece of sprayed foil or parchment paper. Flip it on top of the yellow dough pressing and rolling until you have a smooth layer.
Bake for 14-18 minutes or until cookies are done. They won't look done so be careful to not overbake.Let cool.
For the frosting: Mix together butter, cream cheese, vanilla, and powdered sugar on low and then increase speed to high until fluffy. Frost cooled bars and let frosting set or chill before cutting into bars.
Cut bars into triangles. I cut 2 1/2 inch rows and then cut each row into triangles for cute little sugar cookies.