Mix the butter (room temperature), sugar, almond extract, and eggs in a large mixing bowl at medium speed. I use the bowl of an electric mixer.
In another bowl mix together the flour mixture: flour, baking powder, and salt. Slowly add it into the bowl with the wet ingredients: eggs, butter, sugar, and extract. I like to add it in one cup at a time.
Mix until the dough forms and becomes a smooth ball. Scrap the sides of the bowl and wrap the dough with plastic wrap. Place the dough in the fridge for at least 30 minutes to chill.
Pre-heat the oven now to 350 degrees f. and get your prepared baking sheet ready on the counter. I place parchment paper over a cookie sheet.