In a large bowl, or the bowl of a stand mixer, cream together the powdered sugar and the butter until smooth and fluffy. 

Add in the egg and the almond extract and mix to combine. 

Add the flour, baking powder, and salt. Mix just until it all comes together. The dough should be fairly stiff and not overly sticky. If it is too sticky, add a little bit more flour.

Transfer the dough to a piece of plastic wrap and wrap tightly. Refrigerate for 30 minutes to an hour.

Remove the dough from the plastic wrap and divide into 18 pieces. Form each piece into a finger shape and place on a baking sheet lined with parchment paper or a silpat liner. Use a butter knife to create creases for the knuckles and a small indent at the end where the almond will go for the fingernail.

Place the baking sheet in the freezer for 10 minutes.

Preheat the oven to 325ºF while the dough is in the freezer.

Remove from the freezer and bake until the cookies are just starting to brown on the bottom, about 20 minutes. Remove and let the cookies cool completely.

Once cool, place a dab of jam on the end of each cookie, the place an almond for the fingernail.