Gather the ingredients.
Preheat the oven to 350 F. Line 2 large baking sheets with parchment paper.
In a large bowl, whisk together the flour, confectioners' sugar, baking powder, baking soda, and salt.
In a stand mixer fitted with a whisk attachment, or in another large bowl using electric beaters or a wooden spoon, cream together the butter or coconut oil, granulated sugar, and almond meal.
Add the eggs, beating until the mixture is smooth and lemon colored.
Add the vanilla and almond extracts and mix well.
Add the flour mixture to the wet ingredients in 3 additions, mixing well after each addition until no streaks of flour remain, and the dough pulls into a ball. (If you are using butter, the dough may be soft and sticky)
Cover and refrigerate for 30 minutes for easier handling, if desired.
With clean hands, roll walnut-sized pieces of dough into balls.
Place 1-inch apart on the prepared baking sheets.
Flatten the dough balls slightly with the heel of your hand, then press a whole almond into the top of each cookie.
Bake the cookies in the preheated oven for 15 to 18 minutes, or until they are firm and the undersides are slightly golden.
Transfer to cooling racks.
Serve and enjoy!