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Preheat oven to 375℉/190℃.
In a mixing bowl, combine the flour, baking powder and salt, and set aside.
In another bowl, cream together the butter and sugar till smooth, then mix in the egg, vanilla and almond extracts.
Gradually fold in the dry ingredients to make a smooth dough.
Roll the dough into small round balls, then coat in sugar.
Place the balls a couple of inches apart, on an ungreased baking tray.
Bake for 8-9 minutes. Leave on the tray for 2 minutes before removing to cool.