Preheat oven to 375 degrees.  

Beat butter and sugar until fluffy.  Add egg and almond extract.  Mix until combined.

Mix flour, baking powder, and salt.  Add to butter mixture gradually until combined.

Line baking sheets with parchment paper or a silicone baking sheet.  Roll 1 T. dough into small ball and press flat on baking sheet.  

Bake 8 minutes.  You do not want them to brown around the edges, don't worry if they do not look done.  Let cookies rest on baking sheet 5-10 minutes before moving to cooling rack.  

For Glaze:  Whisk together powdered sugar, milk and almond extract until smooth.  Drop a spoonful of glaze on each cookie and smooth with the back of the spoon or small spatula.   Let glaze set for at least 10 minutes.