In bowl, beat together butter, sugar, egg, almond extract and vanilla. Beat in flour, baking powder, and salt. Cover and refrigerate 30 minutes.
Heat oven to 325°F / 160°C
Working with one quarter of the dough at a time and keeping remainder refrigerated, roll heaping teaspoonful of dough into finger shape for each cookie. Press half-almond firmly into one end to act as a finger-nail.
Squeeze in center to create knuckle shape. Using paring knife, make slashes in several places to form knuckle wrinkles. (Look at your own finger.)
Place on lightly-greased or parchment-lined baking sheets.
Bake for 20-25 minutes or until pale golden.
Let cool for 3-5 minutes.
Lift up the almond and squeeze red decorator gel onto the nail bed and press almond back into place so that the gel oozes out a bit.
Put more red icing on the severed end of the finger.
Repeat until all dough is baked.