Step 1

Preheat oven to 350 degrees F. Coat baking sheets with cooking spray.

Step 2

In a large bowl with an electric mixer on medium speed, combine 3/4 cup sugar, the butter, egg, water, and almond extract; blend well. Gradually add flour and baking powder, blending on low speed until well mixed.

Step 3

Roll dough into 1-inch balls and place about 2 inches apart on baking sheets. Flatten balls slightly with the bottom of a flat glass, then evenly sprinkle with sugar. Press an almond firmly into center of each cookie.

Step 4

Bake 8 to 12 minutes or until firm to the touch, but not brown. Do not overbake. Immediately remove from baking sheets and cool on wire racks.