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Preheat oven to 350 degrees and line a cookie sheet with a non-stick silicone mat or parchment paper.
In a stand alone mixer fitted with a paddle attachment, cream together vegetable oil, butter, confectioners sugar and granulated sugar.
Next, add the egg, almond and vanilla extract and mix until incorporated.
Finally, with the mixer on low speed, gradually add the flour, salt, baking soda and cream of tartar. Mix just until the dough comes together.
Using a cookie dough scoop, measure the dough, roll into a ball and then roll it in a bowl of granulated sugar. Place on cookie sheet and gently flatten with the bottom of a glass.
Bake for 12 minutes just until done. Edges should not brown too much. Let cool on cooling rack. Enjoy or frost as desired!
To make the frosting, combine butter, sifted confectioners sugar and salt in your mixer fitted with a whisk attachment. Whisk on low speed at first to prevent the sugar from flying everywhere.
Gradually whisk on high speed until thoroughly combined. Add almond extract and milk and whisk on high speed for at least two minutes until fluffy.
Frost cookies and decorate as desired.