Sift together the flour and the baking powder.
Cut the butter into the flour mixture.
Mix in the granulated sugar.
In a separate bowl beat the egg and the almond extract together.
Knead the two mixtures together.
Roll the cookie dough into a ball and refrigerate for approximately 10 minutes (until the dough is cool).
Roll the dough into 1 to 1½ inch diameter balls and place on a cookie sheet.
Flatten the balls with a fork making a grid pattern on the cookie. (do not over flatten).
Place an almond in the center of each cookie and bake at 350°F for 5 to 7 minutes.
When done the cookie is lightly browned on the bottom, but should still be soft (not crunchy) in the middle when cool.