Preheat oven to 350 degrees and line a baking sheet with parchment paper.

In a large mixing bowl or the bowl of a stand mixer fitted with paddle attachment, cream sugar and butter together until light and fluffy.

Add almond extract and salt then stir to combine. Add the egg and beat until completely combined. Be sure to scrape down sides and bottom of bowl to ensure everything is blended.

Sift flour and baking powder into bowl and mix until dough is smooth and well-combined. Form dough into round 1" balls and place at least 3" apart on the baking sheet. Press each ball lightly to flatten to ½”-thick.

Bake 10–11 minutes or just until bottom edges barely start to brown. Remove from oven, allow cookies to sit for a few minutes then transfer to a wire rack to cool completely.

In a small bowl, stir together the powdered sugar, milk and almond extract until it forms a thick but spreadable glaze. Drizzle or spread about 1 tsp of glaze over cooled cookies. Allow 5–10 minutes for the glaze to set before serving.