Preheat the oven to 350 degrees F. Line a baking sheet with parchment paper or a silcone mat.
In a large bowl, use an electric mixer to beat the butter and sugar together until light and fluffy. Add the almond extract and egg. Beat until well combined. In a separate small bowl, whisk together the flour, baking powder, baking soda and salt. Stir the dry ingredients into the wet ingredients until they are just combined.
Place the almonds in a small bowl. Use a 2-tablespoon cookie scoop to portion the cookie dough onto the baking sheet. Roll each portion into a ball between your hands, press half of the cookie dough lightly in the almonds, and place almond-side-up on the prepared baking sheet.
Bake 11 to 12 minutes, or just until the bottoms of the cookies begin to brown and the cookies are no longer shiny. Remove from the oven and let them rest for a minute or two before transferring to a wire rack to let them cool completely. Store in an airtight container.