Preheat an oven to 350 degrees F (175 degrees C). Grease a baking sheet.
Beat together the butter and 3/4 cup confectioners' sugar with an electric mixer in a large bowl until smooth. Add the egg, vanilla extract, and almond extract. Stir together the flour, baking powder, and salt in a bowl and mix into the butter mixture until just incorporated. Shape the dough into 1-inch balls and arrange on the prepared baking sheet spaced about 2 inches apart.
Bake in the preheated oven until firm, about 10 minutes. Cool on the sheet for 10 minutes before removing to cool completely on a wire rack.
Spread the 1/4 cup confectioners sugar on a plate; roll the cooled cookies in the confectioners' sugar to coat.