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Preheat oven to 350°F.
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In a large mixing bowl, sift flour with baking powder and salt.
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In a separate mixing bowl, mix together butter, sugar and almond extract; beat until very light and fluffy.
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Combine butter mixture with flour and mix by hand until dough is very smooth.
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If dough is too hard to handle, refrigerate for about 1/2 hour to chill.
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Form dough into 1 inch balls.
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Place dough balls on ungreased cookie sheets.
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Flatten to desired thickness, about 1/4 inch thick using the bottom of a drinking glass preferably with a pattern on the bottom.
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Bake in preheated 350 F oven for 20 minutes or until light golden brown.
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DO NOT OVERBAKE.
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Store cookies in a container with lid.