Start by preheating your oven to 375°F. Prepare a baking sheet by lining it with parchment paper or a silpat. Set it aside for now.
In a medium bowl, mix together the flour, baking powder, and salt until well combined. Set this mixture aside for later.
In your stand mixer, cream together the softened butter and granulated sugar until it’s nice and fluffy. Add in the egg and almond extract, mixing well until everything is blended. Gradually add in the flour mixture, about half a cup at a time, until it’s fully mixed in.
Take about a tablespoon of the dough and roll it into a small ball. Then, flatten it with your hands or the bottom of a cup to form a disk. Place these on your prepared baking sheet.
Bake the cookies for 8 minutes. They might not look golden, but trust me, they’re done! Let them rest on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely.
For the icing, whisk together the powdered sugar, 1 tablespoon of milk, and the almond extract in a small bowl until it’s smooth. If it feels too thick, add a little more milk to reach your desired consistency.
Using a spoon, drizzle the icing on top of each cookie and let it sit for about 10 minutes until it sets. Store any leftovers in the fridge, and let them warm up a bit before serving.