Preheat the oven to 350 degrees and line a baking sheet with parchment paper.

Whisk together the flour, baking powder, and salt in a medium bowl.

In a separate bowl, beat the butter and sugar until light and fluffy.

Add the egg and almond extract to the butter mixture and mix until combined.

Gradually stir the dry ingredients into the wet ingredients until a dough forms.

Roll the dough to 1/4-inch thickness on a lightly floured surface and cut into circles with a round cutter.

Place the cut cookies on the prepared baking sheet and bake for 8 to 10 minutes until the edges are lightly golden.

Cool the cookies completely on a wire rack.

Melt the black candy melts according to package directions.

Pipe or spread the melted candy melts onto each cookie to form a witch hat shape.

Add a small band of orange sprinkles across the base of each hat while the candy is still soft.