Preheat the oven to 325℉.
In the bowl of a food processor, add the almonds and sugar. Pulse to grind them together until they are the consistency of cornmeal. Add the flour, salt, and butter and pulse until combined. Add the almond extract and combine. Continue to process until the mixture starts to form a ball of dough.
Remove the dough from the food processor and make into balls, using about 1 tablespoon of dough for each. If the balls start to bake, refrigerate the dough for a few minutes to allow it to come back together.
Place the balls on a parchment-lined baking sheet and bake for 20 minutes. D n9ot over-brown the cookies.
Allow the cookies to cool completely on the baking sheet. Place each in the powdered sugar and coat well.