Mix the dry ingredients: flour, baking powder, and salt in a medium bowl.

Cream together the softened butter and granulated sugar until light and fluffy.

Add the egg, vanilla extract, and almond extract to the butter mixture and mix well.

Gradually add the dry mixture to the wet mixture until just combined. Divide the dough into two discs, wrap in plastic wrap, and refrigerate for at least 1 hour.

Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper.

Roll out the chilled dough to 1/4 inch thick and cut out shapes with cookie cutters, making sure to cut a smaller shape in the center.

Fill the center of each cookie with crushed hard candies, being careful not to overfill.

Bake the cookies for 8-10 minutes until the edges are lightly golden and the candy is melted.

Allow the cookies to cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely.

Dust the cooled cookies with powdered sugar before serving.