In a medium bowl, whisk together flour, baking soda, and salt. Set aside.
In the bowl of a stand mixer (or in a bowl with a handheld mixer), cream butter and sugar until light and fluffy. Add ricotta cheese, followed by eggs one at a time. Add almond extract.
Reduce speed to low and slowly add flour mixture. Mix just until combined.
Cover the bowl with plastic wrap and chill in refrigerator for at least 2 hours, but up to 2 days.
Preheat oven to 350° F. Line baking sheets with parchment paper.
Remove from refrigerator and using a small (1 tbsp) scoop, scoop cookie dough and roll into a smooth ball. Place on baking sheets 2 inches apart.
Bake for 12-14 minutes, or until puffed and slightly golden. They will be a very pale golden color when done.
Cool on baking sheets for a few minutes and then transfer to a wire rack to cool completely.
Combine icing ingredients in medium bowl and whisk until smooth. Dip tops of cookies into icing and decorate with sprinkles as desired.
Cookies will keep in a sealed container at room temperature for about 3-5 days.
*To freeze unbaked cookies, scoop dough and roll into balls. Place on lined baking sheets and put in the freezer until dough is solid. Place frozen dough balls in large ziptop bag. When ready to bake, remove from freezer, place on lined baking sheet, and bake as directed, adding about 5-8 minutes to the baking time. Frost as instructed. **To freeze baked cookies, do NOT ice cookies. Allow cookies to cool completely. Place on lined baking sheet and freeze until solid. Place frozen cookies in large ziptop bags. When ready to serve, remove bag from freezer and allow cookies to come to room temperature still in bag. You can also remove as many cookies as you want, wrap them in plastic wrap and allow them to come to room temperature. Dip in icing and decorate with sprinkles as desired.