With the rack in the middle position, preheat the oven to 180 °C (350 °F). Line two baking sheets with parchment paper.
In a small bowl, mix one of the egg yolks with water. Set the egg wash aside.
In a bowl, cream the butter, sugar, extract and remaining egg yolk until frothy.
In another bowl, combine the almonds, flour and baking powder. Stir into the previous mixture.
Count 15 ml (1 tablespoon) of dough per cookie. Shape them into a ball with the palms of your hands, then place on the sheet.
Flatten them with two fingers and lightly push an almond in the centre of each cookie. Brush lightly with the egg wash mixture.
Bake for 8 to 10 minutes. Do not let brown. Cool completely before serving.
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