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, approximately 2-3 minutes.
03 - Mix in egg, vanilla extract, and almond extract until fully incorporated.
04 - In a separate bowl, whisk together flour, baking powder, and salt until evenly distributed.
05 - Gradually blend dry ingredients into wet mixture, stirring just until dough comes together.
06 - Roll 1 tablespoon portions of dough into 3-4 inch finger shapes. Score knuckle lines with a knife and press a blanched almond into one end for the fingernail.
07 - Arrange cookies 2 inches apart on prepared baking sheets. Bake for 18-20 minutes until edges turn lightly golden.
08 - Carefully remove almond fingernails, 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 entirely before serving.