Pre-heat the oven to 400°F.
In a large mixing bowl, cream together the butter and sugar on low speed until fluffy. Add the egg and almond extract. Mix on low speed until combined. Add the flour and baking powder. Mix on low until combined.
Refrigerate the dough for 30 minutes.
Load the dough into cookie gun (place unused dough in the refrigerator until ready to bake). If decorating cookies, put sprinkles on the cookies before baking.
Bake for 7-9 minutes, or until the edges start to turn slightly brown (cookies will not look done, but they are).
Cool the cookies on a wire rack.