PREPARE THE OVEN AND BAKING SHEETS: Preheat the oven to 350°F (175°C). Line two baking sheets with parchment paper to prevent sticking.

CREAM THE BUTTER AND SUGAR: In a large mixing bowl, beat the softened butter and granulated sugar together until light and fluffy. Use an electric mixer on medium speed for 2-3 minutes to incorporate air into the mixture, which creates a tender cookie texture.

ADD THE EGG AND ALMOND EXTRACT: Add the egg and almond extract to the creamed mixture. Beat until fully combined and smooth. The mixture should be creamy, and the almond aroma will be noticeable.

MIX THE DRY INGREDIENTS: In a separate bowl, whisk together the all-purpose flour, baking powder, baking soda, and salt. Gradually add the dry ingredients to the wet mixture. Mix on low speed until just combined. Avoid overmixing to maintain a soft texture.

SHAPE THE COOKIE DOUGH: Scoop the dough using a small cookie scoop or tablespoon, forming balls about 1 ½ inches in diameter. Place the dough balls onto the prepared baking sheets, spacing them about 2 inches apart.

ADD THE ALMONDS ON TOP: Gently press a few sliced almonds onto the top of each dough ball. Press lightly so the almonds stick without flattening the dough too much.

BAKE THE COOKIES: Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden. The centers should remain pale and soft. The cookies will continue to set as they cool.

COOL THE COOKIES: Allow the cookies to cool on the baking sheets for 5 minutes. Then transfer them to a wire rack to cool completely before serving or storing.