Preheat oven to 375°F. Line a baking pan with parchment paper; set aside.
In a medium mixing bowl, whisk together flour, baking powder, and salt; set aside.
In a stand mixer, beat butter and sugar until light and fluffy. Add egg and almond extract, mixing until combined. Add flour mixture ½ c at a time, mixing until completely combined.
Roll dough into 1-inch balls. Press each into a disk shape. Place on prepared baking pan.
Bake for 6-8 minutes.
Remove from oven and let cookies rest on baking sheet for 5 minutes. Then transfer to a wire rack to cool completely.
To Ice
In a small bowl, whisk together powdered sugar, milk, and almond extract until smooth. Using a spoon, smooth icing onto the top of each cookie and let set for 10 minutes, or until hardened.
