Cream butter and sugar with the whisk of the hand mixer. Stir in egg and almond flavour. Knead in flour, baking powder and salt with the dough hooks of the hand mixer.
Line 2 baking trays with baking paper. Remove portions of the dough as big as a tablespoon and spread them on the baking trays. Press the dough heaps into circles. Mix milk and icing sugar, spread on biscuits.
Halve the almonds and place three almond halves on each cookie in a star shape. Bake in the preheated oven (electric cooker: 175 °C/ convection oven: 150 °C/ gas: see manufacturer) one after the other for about 12 minutes. Remove and let cool off. Dust with cocoa if necessary.