Mix together flour, baking soda, salt, baking powder, and butter until the mixture resembles cornmeal.

Combine eggs, sugar, rum extract, almond extract, and nutmeg until well mixed.

Pour the egg mixture into the flour mixture. Stir until well blended.

Divide the dough into two equal halves. Refrigerate the dough for 2 hours.

Preheat the oven to 350 degrees F (175 degrees C).

Place dough on a lightly floured surface. Roll the dough out until it is 1/8 inch thick. Using a cookie cutter cut the dough into cookies (whatever shapes you please).

Place the cookies on an ungreased baking sheet.

Bake 7 to 9 minutes.

When cookies have cooled frost generously with Rum Flavored Icing if using.

Rum Flavored Icing:.

Heat butter and milk over a low heat. When melted remove from heat.

Stir sugar and rum extract into the butter and milk mixture. Use hot water to thin the icing to your desired consistency.