Pre-heat the oven to 175C fan-forced and line two baking trays with baking paper.
In the bowl of an electric mixer, beat the butter, sugar and zest together until light and creamy.
Scrape the sides and add the egg and almond extract and beat them through.
Sift in the flour and baking powder and mix until the dough comes together.
Roll heaped teaspoon-sized pieces of dough into balls and place on the lined trays leaving a few centimeters between each one.
Use your fingertips to gently press down the top of each dough ball and then press an almond on top.
Bake the biscuits for 12-15 minutes or until they start to turn golden.
Leave them to sit on the trays for 5 minutes before turning onto a wire rack to cool completely.