Preheat your oven to 375°F (190°C).

In a large mixing bowl, combine the softened butter, cream cheese, granulated sugar, powdered sugar, egg, and almond extract. Beat until fluffy and well combined.

In another bowl, sift together the all-purpose flour, baking powder, and salt. Gradually add this mixture to the creamed mixture, stirring until a soft dough forms.

Roll out the dough on a lightly floured surface to about 3/8 inches thick. Use a 3-inch round cookie cutter to cut shapes from the rolled dough.

Transfer the cookie cutouts to a greased baking pan, spaced about an inch apart. Bake for about 8-10 minutes, until the edges start to turn golden brown.

Remove from oven and let cool on a wire rack.

In a mixing bowl, mix together the softened butter, powdered sugar, milk, vanilla extract, and almond extract using a hand mixer until smooth.

Add orange food coloring to 1/4 cup of frosting to achieve the desired shade.

Once the cookies are completely cool, spread a layer of the white frosting on each cookie.

Decorate with brown sprinkles, place a miniature Reese's in the center, arrange candy corn around the top, and use frosting to attach candy eyeballs.

Pipe on little feet made from the orange frosting.