Preheat the oven to 350 degrees F (175 degrees C). Grease a baking sheet.

Beat together 3/4 cup confectioners' sugar and butter with an electric mixer in a large bowl until smooth. Add egg, vanilla, and almond extract; beat until well combined. Stir together flour, baking powder, and salt in a medium bowl and mix into butter mixture until just incorporated.

Shape dough into 1-inch balls and arrange 2 inches apart on the prepared baking sheet.

Bake in the preheated oven until firm, about 10 minutes. Let cookies sit on the sheet for 10 minutes before removing to a wire rack to completely cool.

Spread 1/4 cup confectioners' sugar on a plate; roll cooled cookies in confectioners' sugar to coat.