Brew the espresso: Brew 2 shots of espresso or 1/2 cup of strong coffee. Set it aside, keeping it hot while you prepare the syrup.
Make the sugar cookie syrup: In a small saucepan, combine brown sugar, vanilla extract, almond extract, and water. Warm over low heat, stirring until the sugar fully dissolves, about 1 minute.
Steam the milk: Heat the milk in a small saucepan or steam it with a frother until hot and foamy with small bubbles on top, about 2 minutes. Avoid letting it boil.
Mix syrup with espresso: Pour the sugar cookie syrup into your mug, then add the hot espresso. Stir until the mixture turns a deep amber color.
Add the steamed milk: Slowly pour the steamed milk into the mug, holding back the foam with a spoon at first, then spooning the foam on top.
Top with whipped cream: Add a generous dollop of whipped cream on top of the latte, letting it sit on the foam instead of sinking in.
Garnish and finish: Sprinkle crushed sugar cookies and a dusting of ground cinnamon over the whipped cream. Serve right away while hot.