Lightly grease an 8-inch x 8-inch baking dish then line it with a parchment paper sling. Set aside.
In a medium bowl, whisk together flour, baking soda and salt.
In the bowl of stand mixer fitted with a paddle attachment, cream butter and sugar together until light and fluffy.
Beat in egg, vanilla extract and almond extract, scraping down bowl as needed. Slowly mix in dry ingredients until just combined.
Press cookie dough evenly into prepared pan; chill at least 1 hour and up to overnight.
When ready to bake, preheat oven to 350°F. Bake for 20-25 minutes, or until edges are just starting to turn golden brown but still soft (don’t overbake). Set aside to cool completely.
Place butter in the bowl of a stand mixer fitted with a paddle attachment. Mix on medium speed to soften, about 30 seconds.
Add the powdered sugar, cinnamon, nutmeg and cloves. Attach splash guard and mix on low speed until it just comes together, about 3 minutes. Mixture will look very powdery at first. Scrape down bowl.
Turn mixer on high, immediately add vanilla extract and hot water, and mix until just combined, about 20 seconds. Transfer to a piping bag and decorate as desired.
Cut into squares and enjoy.