Preheat oven to 350°F and line two baking sheets with parchment paper.

In a large bowl, cream together the softened butter and confectioners' sugar for 2-3 minutes until pale and fluffy.

Beat in the egg, followed by the almond extract and vanilla extract until smoothly incorporated.

In a separate bowl, whisk together the flour, baking powder, and salt.

Add the dry ingredients to the wet mixture and mix on low speed just until a soft dough forms. Be careful not to overmix.

If the dough feels too soft to work with, refrigerate for 15-20 minutes.

Scoop about a tablespoon of dough and roll it into a 3½-4 inch log, tapering one end slightly to form a fingertip. Place on prepared sheets about 2 inches apart.

Using a small knife, score three shallow lines across each finger to create knuckles.

Press a whole almond firmly into the tapered end of each cookie to create the fingernail.

Bake for 12-14 minutes, rotating the pans halfway through, until the bottoms are lightly golden but the tops aren't browned.

After cooling for 5 minutes, carefully lift each almond, add a thin swipe of red decorating gel underneath, and press the almond back in place.

For extra dramatic effect, add more gel around the cuticles or knuckles.

If any cookies spread during baking, gently squeeze their sides with a spatula while still warm to refine their finger shape.