Toast and chop the almonds.

Toast the almonds on a baking sheet in a preheated 350-degree oven for 6 to 10 minutes until golden and fragrant.

Coarsely chop the almonds or pulse in a food processor a few times. They should not be almond meal but have some small chunks in the texture.

In a stand-up mixer, beat the softened butter with 3 tablespoons of powdered sugar until the mixture is white and fluffy. This will take about 20 minutes of continuous mixing.

Add 2-3 tablespoons of flour into the mixture and beat for 5 minutes until combined. Add egg yolks, vanilla extract, almond extract, baking powder and the sifted flour one cup at a time until incorporated.

Add the chopped almonds. Feel the dough, it should be fluffy, not sticky or tacky.

Shape the cookies into round balls or crescent moon shapes. Place on a parchment-lined baking sheet 2 inches apart and bake for 15 minutes at 350 degrees. The cookies should not be brown, but rather just slightly golden on the bottom.

Let the cookies cool slightly on the baking sheet.

Lay out a sheet of wax paper or parchment and dust it with sifted powdered sugar. Place the mostly cooled cookies on top of the powdered sugar, then dust with sifted powdered sugar. You'll want to dust the cookies with sugar 2-3 times.

Allow the cookies to cool completely for several hours before storing the cookies. Store in an airtight container in the refrigerator. The cookies can last several months if stored in the refrigerator.

Serve with a fresh dusting of sifted powdered sugar.