In bowl, beat together butter, sugar, egg, almond extract and vanilla; beat in flour, baking powder and salt. Cover and refrigerate for 30 minutes Working with one quarter of the dough at a time and keeping remnining dough refrigerated, roll heaping teaspoonflil of dough into finger shape for each cookie. Press almond firmly into 1 end for nail. Squeeze dough in center to create knuckle shape; using paring knife, make slashes in several places to form knuckle. Place on lightly greased baking sheets; bake in 325 d. oven for 20 - 25 minutes or until pale golden. Let cook for 3 minutes.

Lift up almond; squeeze red decorator gel onto nail bed and press almond back in place, so gel oozes out from underneath. Remove from baking sheets; let cool on racks. Repeat with remaiing dough. Makes about 5 dozen.