Preheat oven to 375 degrees F.
Mix together butter and sugar. Beat until light and fluffy
Add in egg and extract and mix until combined
Add in flour, baking powder and salt. Mix until combined
Roll dough into 1 inch balls and place on baking sheet. Use the bottom of a glass to press down onto cookie and gently flatten.
Bake for 8 minutes. Do not overbake cookie.
Remove from oven and place on cooling rack.
In a bowl, mix together powdered sugar, milk and almond extract.
Frost cooled cookies. Allow frosting to set up. Place in refrigerate to help them set up faster.
