01 - Preheat oven to 325°F and line two baking sheets with parchment paper.
02 - Beat softened butter and granulated sugar in a large bowl 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, mixing just until dough comes together.
06 - Roll 1 tablespoon portions of dough into 3–4 inch finger shapes. Score knuckle lines with a knife and press a blanched almond at one end for the fingernail.
07 - Arrange cookies 2 inches apart on baking sheets. Bake for 18–20 minutes until lightly golden.
08 - Remove almonds, apply red food coloring or jam to the nail bed, and press almonds back into place. Cool completely on wire rack.