1 c. butter
2 tbsp. sugar
1 tsp. almond extract
2 c. flour
1/2 tsp. salt

Cream butter, add sugar, almond extract, flour and salt. Roll level tablespoon of mixture into balls. Place on a greased cookie sheet and flatten slightly. Bake 400 degrees 10-12 minutes.

FROSTING:

2 tbsp. water
1 c. confectioners' sugar
2 tbsp. cocoa
1/2 tsp. vanilla
Almond halves or pecan pieces

Combine the sugar and cocoa. Add the water and vanilla. Put 1/2 teaspoon of frosting on each cookie with half an almond or a pecan in the center. 3 dozen.