Beat butter at medium speed with an electric mixer until creamy; gradually add sugar, beating well. Add eggs and almond extract, beating well. Combine four and soda; add to creamed mixture, mixing well. (If you do not have a stand mixer, you will need to stir in the flour by hand. I found that, at the end, this was easiest to do with my actual hands, as if I was kneading a bread dough.)
Roll dough to 1/4 inch thickness on a floured surface. Cut with a 2 1/2 inch heart-shaped or round cookie cutter; place on lightly greased or parchment-covered cookie sheets. Bake for 10-12 minutes. Remove to wire racks to cool. Spread with Buttercream Frosting.
Make the frosting:
Beat butter at medium speed with an electric mixer; add sugar and remaining ingredients; beating until blended. If coloring, add food coloring a few drops at a time until desired color.