In a large bowl, beat together butter and powdered sugar until light and fluffy.

Mix in egg, vanilla extract, and almond extract until combined.

In a separate bowl, whisk flour, baking powder, and salt. Gradually add dry ingredients into wet mixture until dough forms.

Divide dough into two discs, wrap in plastic wrap, and refrigerate for 30 minutes.

Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.

Working with one portion of dough at a time, roll pieces into thin finger-shaped logs about 3 inches long.

Pinch dough slightly in two places to form knuckle shapes. Use the back of a knife to make light lines across knuckles for detail.

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

Place shaped cookies on baking sheet and bake 15–18 minutes, until edges are lightly golden.

Remove from oven and let cool slightly. Lift off the almond, add a small dab of red gel icing or jam, and press almond back to create a bloody nail effect.

Cool completely before serving.