Pre-heat your oven to 175C / 350F and line 2 baking trays with baking paper.
Using a mix master with a paddle attachment, beat butter on low to soften it for minute. Then add sifted powdered sugar and cream together for 2 minutes until light and fluffy. Scrap down the sides half way through.
Add almond extract and beat on low for 30 seconds.
Add sifted flour and beat on low. The mixture will start to come together as crumbs and then will form a soft delicate dough. If needed, add 1-2 tbs of water if it's not coming together.
Using your hands bring dough together into a ball. If it's super sticky and sticking to your fingers (see my video example) add a little extra flour. Place in the fridge for 30 mins to a few hours to help it firm up. I even leave mine over night sometimes.
Roll dough out on bench about 5 mms or 1/2 cm thick and cut with cookie cutter.
Place cookies on tray and bake for 23-25 minutes on the top rack of your oven. Check them at the 20 min mark. They will remain pale but go slightly brown on the bottom and around the edges.
See my super quick YouTube video for all my tips, tricks and variations with this recipe and how to get the perfect dough.