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 - Whisk together flour, baking powder, and salt in a separate bowl.
05 - Gradually add dry ingredients to wet mixture, mixing just until dough comes together.
06 - Roll 1 tablespoon portions into 3–4 inch finger shapes. Score knuckle lines with a knife and press blanched almond at one end for fingernail.
07 - Place cookies 2 inches apart on prepared sheets. Bake for 18–20 minutes until lightly golden.
08 - Remove almonds temporarily, apply red coloring or jam to nail bed, and press almonds back into place.
09 - Transfer cookies to wire rack and let cool entirely before serving.