In the bowl of a stand mixer or a mixing bowl, beat the butter and powdered sugar together until light and fluffy, about 5 minutes for a stand mixer, 7 minutes for a hand mixer. You will notice the mixture getting very light in color.
¾ cup butter, 6 tablespoons powdered sugar
Beat in the almond extract until completely combined.
1 teaspoon almond extract
In a small bowl, whisk together the all purpose flour and corn starch. Mix into butter mixture in three separate additions, mixing just until combined each time.
1 ⅓ cup all purpose flour, 6 tablespoons corn starch
Transfer dough to an airtight container or bowl covered with plastic wrap and chill 2 hours.
Preheat oven to 300°F. Line a large baking sheet with parchment paper or a silicone baking mat and set aside.
Scoop chilled cookie dough and roll into 1 inch balls. Place on prepared baking sheet about 1 to 2 inches apart.
Dip a fork into powdered sugar, corn starch or flour and gently press the tines of the fork onto the top of each cookie dough ball.
Top each cookie with desired sprinkles or leave plain.
Bake for 10 to 12 minutes. Bottoms of cookies should be very lightly golden brown. Let cookies rest on baking sheet before transferring to a cooling rack to cool completely. Cookies are very fragile when warm so be careful when moving.
Store cookies in an airtight container at room temperature for up 1 week.