Preheat the oven to 350 degrees and line a baking sheet with parchment paper.
In a mixing bowl, stir together the flour, sugar, and baking powder.
Add the softened butter, egg, and almond extract. Mix until a stiff dough forms.
Divide the dough into 8 equal pieces. Roll each piece into a thin finger shape about 4 inches long.
Place the fingers on the baking sheet. Press one whole almond into the end of each finger to form a nail.
Use a knife to make two shallow lines across each finger for knuckles.
Bake for 20 minutes until lightly golden. Remove from the oven and let cool for 5 minutes.
Slice each finger in half if desired, then return to the oven for 10 more minutes to crisp.