Preheat your oven to 375°F (190°C) and line a baking sheet with parchment paper.

In a medium mixing bowl, whisk together the flour, baking powder, and sea salt until well combined.

In a large bowl, cream together the butter and sugar until light and fluffy. Add the egg and almond extract, mixing until smooth.

Gradually add the flour mixture to the creamed mixture, mixing until just combined.

Shape the dough into small balls and flatten them slightly on the prepared baking sheet.

Bake for 8-10 minutes, keeping an eye on them. Cool on the baking sheet for 5 minutes before transferring to a wire rack.

In a small bowl, combine the confectioners' sugar, milk, and almond extract until smooth.

Once cookies are cool, drizzle or spread the icing over them and let set for about 10 minutes before serving.