01 - Preheat oven to 325°F. Line two baking sheets with parchment paper.
02 - In a large bowl, beat softened butter and granulated sugar until light and fluffy.
03 - Mix in egg, vanilla extract, and almond extract until fully incorporated.
04 - In a separate bowl, whisk together flour, baking powder, and salt.
05 - Gradually add dry ingredients to wet mixture, mixing just until dough comes together.
06 - Roll 1 tablespoon dough into 3–4 inch finger shapes. Score knuckle lines with knife and press almond nail into one end.
07 - Place cookies 2 inches apart on baking sheets. Bake for 18–20 minutes until lightly golden.
08 - Remove almonds, apply red coloring or jam to nail bed, and press almonds back into place.
09 - Transfer cookies to wire rack and let cool completely before serving.