In a large bowl combine butter with sugar, eggs, vanilla and almond extract; beat using an electric mixer on high speed until light and fluffy.
In another bowl, combine flour, baking powder, baking soda, and salt; gradually stir in butter mixture until well blended; cover bowl with plastic wrap and chill for 2 hours.
Line cookie sheet with parchment paper (do not grease cookie sheet).
On lightly floured surface, roll out the dough to about 1/4" thickness.
cut out Surfboard-shaped cookies.
Place cookies 2" apart on tray.
Bake 6-10 minutes at 350F.
Place cookies to wire racks to cool.
To make Frosting:
In a small bowl, mix powdered sugar, egg white powder, with water (start with 1-2 tablespoons, add more water to get spreadable consistency).
Divide into as many bowls depending on number of colors you want.
Add food coloring until you reach the desired intensity.
Pipe and spread icing over the entire top cookie; allow it to harden before piping in more decorative elements; make sure to leave the bottom cookie alone (no icing required there); then allow the additional icing to harden/dry as well.
After the icing has hardened/dried, take same Surfboard cookie cutter and use to make same shapes with ice cream.
Place the blank cookie down, then set the surfboard-shaped ice cream on top, and set the decorated cookie on top to complete the sandwich.