Mix the baking powder and flour together in a small bowl. Stir until the leavening is evenly dispersed throughout the flour, which helps the cookies rise uniformly and prevents dense spots.
Using an electric mixer, beat the butter until light and fluffy. Properly creamed butter should look pale and airy, which contributes to the cookies’ tender, cake-like crumb.
Add the eggs, sugar, and almond extract. Mix until well combined. The mixture will look chunky at this stage due to the blend of butter and eggs—that’s completely normal and will smooth out once the dry ingredients are added.
Add the flour/baking powder mixture and mix until just combined. Avoid overmixing once the flour is added to maintain a soft and delicate texture. The dough will be sticky but should come together as it chills.
Chill the dough in the refrigerator for at least an hour. Chilling firms the dough, making it easier to roll and helping the cookies maintain their round shape when baking.
Use a small scoop or tablespoon to portion the dough and roll into smooth balls. The dough will still be somewhat sticky, so lightly dampening your hands can help with shaping.
Place dough balls on a parchment-lined baking sheet about 1 inch apart. These cookies do not spread much, so close spacing is fine while still allowing airflow for even baking.
Bake in a preheated 350°F oven for 8–10 minutes until set. The tops should be matte, not glossy, and the bottoms should appear very lightly golden. Do not overbake—keeping them pale ensures a soft, tender bite.
Let the cookies cool completely before icing. Warm cookies will cause the glaze to melt or slide off rather than coat smoothly.
