Preheat your oven to 325°F (165°C). Line a baking sheet with parchment paper to prevent the cookies from sticking and ensure easy cleanup.

Mix the wet ingredients: In a large bowl, beat the butter until smooth and creamy. Blend in the powdered sugar, egg, vanilla extract, and almond extract until thoroughly combined.

Combine the dry ingredients: In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry mixture to the wet mixture until a dough forms.

Shape the fingers: Scoop a tablespoon of dough and shape it into a thin log about the length of a finger. Place it on the lined baking sheet. Carefully squish one end of the log slightly to form the base of the nail. Using a small knife, make three horizontal cuts in the middle of the log to create the knuckles' wrinkles. Repeat with the remaining dough.

Add the nails: Gently press a blanched almond into the squished end of each cookie log to create the “fingernail.” Ensure it sticks well but doesn't press too hard to flatten the cookie.

Bake: Place the cookies into the preheated oven and bake for 20-25 minutes until they are lightly golden. Be careful not to overbake; you want them to be pale and slightly golden around the edges.

Finish with red gel icing: Once the cookies are cool, use the red gel icing to create a blood effect around the almond nails. This gives the cookies a creepy, authentic look.