Step 1: Combine the sugar, water and salt in a small saucepan. Simmer over medium heat, stirring, for 3–4 minutes until the sugar dissolves completely.
Step 2: Remove from the heat. Stir in vanilla and almond extracts. Let the sugar-cookie syrup cool for 10 minutes, then transfer to a clean jar.
Step 3: Brew four espresso shots and cool for a few minutes so the ice does not immediately melt.
Step 4: Fill two tall glasses with about 1 cup of ice each. Add 2 tablespoons syrup and half the espresso to each glass.
Step 5: Pour 3/4 cup cold milk into each glass. Stir to combine, taste and add a little more syrup if you like a sweeter latte.
Step 6: Top each drink with a small spoon of whipped cream and a scattering of festive sprinkles, if using. Serve immediately.