In a large bowl, cream butter and sugar until light and fluffy. Beat in almond extract. Combine the flour, baking powder and salt; gradually add to creamed mixture and mix well. Roll into 1-in. balls.
Place 2 in. apart on ungreased baking sheets. Coat bottom of a glass with cooking spray; dip in sugar. Flatten cookies with prepared glass, dipping glass in sugar again as needed.
Bake at 400° for 7-9 minutes or until edges are lightly browned. Cool for 1 minute before removing to wire racks.
In a small bowl, whisk together the confectioners' sugar, almond extract and enough water to achieve glaze consistency. Tint with food coloring if desired; drizzle over cookies. Sprinkle with almonds. Yield: about 4-1/2 dozen.
