01 - Preheat oven to 325°F and 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 - Whisk together flour, baking powder, and salt in a separate bowl.
05 - Gradually stir dry ingredients into wet mixture until dough comes together.
06 - Roll tablespoon portions of dough into 3–4 inch finger shapes. Score knuckle lines with a knife and press an almond onto one end for the fingernail.
07 - Arrange cookies 2 inches apart on prepared sheets and bake for 18–20 minutes until lightly golden.
08 - Remove almonds, apply red food coloring or jam to the nail bed, and press almonds back into place.
09 - Transfer cookies to a wire rack and let cool completely before serving.