01 - Preheat oven to 325°F. Line two baking sheets with parchment paper.
02 - In a large bowl, beat softened butter and 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 blend dry ingredients into wet mixture until dough forms.
06 - Roll 1 tablespoon portions into 3-4 inch finger shapes. Score knuckle lines with knife and press almond fingernail at one end.
07 - Arrange cookies 2 inches apart on prepared sheets. Bake for 18-20 minutes until lightly golden.
08 - Remove almonds, apply red coloring or jam to nail beds, and press almonds back into place. Cool completely on wire rack.