1. Mix the all-purpose flour, almond flour, baking powder, and salt in a medium bowl.

2. In a separate large bowl, cream the butter and sugar until light and fluffy.

3. Add the egg, vanilla, and almond extract, and beat until smooth.

4. Gradually combine dry ingredients with the wet mixture until dough forms.

5. Stir in chopped nuts and mini chocolate chips if using.

6. Cover dough with plastic wrap and refrigerate for 30 minutes.

7. Preheat oven to 350°F (175°C) and line a baking sheet with parchment paper.

8. Shape dough into balls or crescents and place 2 inches apart on the sheet.

9. Bake 10–12 minutes, until lightly golden on the edges.

10. Cool cookies on the baking sheet, then transfer to a wire rack.

11. Once cooled, dust generously with powdered sugar.

12. For optional icing, mix powdered sugar with milk or water and drizzle using a piping bag or fork.