Line your baking sheets with parchment paper and set them aside. In a large bowl, beat the softened plant-based butter and sugar together until the mixture is light and fluffy, about 2-3 minutes—this incorporates air and creates a tender cookie. Add the almond extract, then mix in the gluten-free flour, ground almonds, and salt until a cohesive dough forms. I find that using finely ground almond flour (rather than coarse) creates a more delicate, melt-in-your-mouth texture in these cookies.

Wrap the dough tightly in plastic wrap or transfer it to a bowl and cover it, then refrigerate for 30 minutes. This resting period allows the gluten-free flour to fully hydrate and helps the dough hold its shape better when rolling. While the dough chills, preheat your oven to 170°C (340°F).

Remove the chilled dough and divide it in half. Working with one half at a time (keep the other half chilled), roll it into a log about 1½ inches in diameter. Cut the log into 1-inch sections, then roll each section between your palms into a smooth ball. Arrange the balls on your prepared baking sheets, spacing them about an inch apart. Bake for 15 minutes until the cookies are light golden brown on the bottom—I like to check them at the 12-minute mark since oven temperatures can vary. I find that these cookies are delicate, so handle them gently when removing them from the oven.

Remove the cookies from the oven and let them rest on the baking sheet for 2 minutes—this brief cooling window gives them just enough firmness to handle without breaking, but they're still warm enough for the powdered sugar to adhere nicely. Pour the powdered sugar into a shallow dish, then working quickly while the cookies are still warm, roll each cookie in the sugar until fully coated. Transfer to a wire rack to cool completely.