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Preheat oven to 400. Lightly grease a large baking sheet and set
aside.
In a medium bowl, combine flour, baking powder, and salt. Set
aside.
In the bowl of your mixer, beat butter and sugar on medium
speed until light and fluffy, about 3 minutes. Add eggs and
vanilla (and buttery dough emulsion, if using) and beat until
combined.
With the mixer on low, slowly add flour mixture and mix until a
smooth dough forms.
Cover and refrigerate for at least one hour.
Roll dough out to 1/4 inch thick on lightly floured counter or
board. Cut using a 2 1/2 inch round cutter and place on baking
sheet 1 inch apart. Bake for six minutes. Remove and let cool
completely on wire rack.
Prepare glaze- In a large bowl, whisk together powdered sugar,
water and almond extract until smooth. Dip cookies in the glaze
face down, letting the excess drip off. Place back on a wire rack
set over wax paper and sprinkle liberally. Let set for about an
hour before serving.
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