In a large mixing bowl, whisk together the all-purpose flour, baking powder, baking soda, and salt until well combined.

In another bowl, cream the unsalted butter and granulated sugar until light and fluffy, about 3-5 minutes.

Beat in the eggs, milk, vanilla extract, and almond extract until smooth.

Gradually add the dry ingredients, mixing to form a thick dough, then cover and chill for 20 minutes.

Preheat your oven to 350°F (175°C). Line two baking sheets with parchment paper for easy cleanup.

Roll chilled dough into balls about 1.5 inches in diameter, spacing them 2 inches apart on the sheets.

Bake for 10-12 minutes, ensuring the tops remain pale while the bottoms are lightly golden. Allow the cookies to cool completely on a wire rack.

Once cooled, gently scoop out a small cavity from the bottom of each cookie using a small knife or a melon baller.

In a mixing bowl, combine your choice of filling—either the classic pastry cream or additional ingredients like cookie crumbs for texture.

Using a teaspoon, fill each hollowed cookie with about 1 teaspoon of your prepared filling, then press another cookie on top.

In a separate bowl, mix the syrup ingredients; lightly dip each cookie in the syrup and then roll in granulated sugar.

Set the cookies aside to dry, and garnish with fresh mint leaves if desired.