Beat the butter and sugar together until smooth and creamy.
Add the egg, vanilla extract, and almond extract, then mix until combined.
In a separate bowl, whisk together the flour, baking powder, and salt.
Gradually add the dry ingredients to the wet mixture and mix until a dough forms.
Add 1 tablespoon of milk if the dough is crumbly, and add a second tablespoon only if needed.
Chill the dough for 45 to 60 minutes.
Preheat the oven to 350°F.
Scoop about 2 tablespoons of dough and roll into a ball.
Flatten each dough ball into a thick round about 3 inches wide.
Press a curved notch into one side of each cookie.
Cut a small thumb hole near the notch using a piping tip or small cutter.
Place cookies on a lined baking sheet.
Bake for 9 to 11 minutes until centers are set and edges are lightly golden.
Let cookies cool on the pan for 5 minutes, then transfer to a rack to cool completely.
Break or cut pretzel sticks to about 2 1/2 inches long.
Dip one end of each pretzel stick into melted white candy melts.
Let the white tip set on parchment for about 10 minutes.
Add a small black band below the white tip using decorating gel or melted chocolate.
Let the pretzel brushes set fully.
Add a small dab of melted white candy or icing to each cookie.
Place one pretzel brush onto each cookie at an angle.
Arrange 4 to 6 M&M’s on each cookie to resemble paint.
Leave some open cookie space to keep the palette shape visible.
Allow decorations to set before serving.