Preheat the oven to 375°F (190°C) so it is fully heated by the time the cookie dough is ready for baking.
Place the softened butter and granulated sugar in a mixing bowl. Beat them together until the mixture becomes pale, airy, and fluffy.
Add the room-temperature egg and almond extract to the creamed butter mixture. Continue mixing until the wet ingredients are thoroughly and evenly incorporated.
Add the all-purpose flour, baking powder, and salt. Mix just until the ingredients come together into a smooth, uniform cookie dough.
Portion the dough and roll it into balls approximately 1 inch in diameter. Arrange the dough balls on a baking sheet, then gently press each one with the flat bottom of a glass to form an even disc.
Bake in the preheated oven for 8 minutes. Avoid extending the baking time unnecessarily, as overbaking may cause the cookies to become dry.
Remove the cookies from the oven and transfer them to a cooling rack. Allow them to cool before serving.