1. Heat a frying pan, roast sifted flour and almond powder over low heat until the color turns a light brown. Make sure to stir while toasting to prevent the flour from being burnt. Remove from the heat. Let it cool down.
2. Preheat the oven to 150 ℃ degree.
3. Meanwhile, in a medium bowl, whisk the softened butter and powdered sugar until well combined.
4. Add toasted flour from #1 into the butter mixture and mix well. The texture should be like lightly damp sand.
5. Roll out the dough to about 0.5cm (1/4 inch) thick. Cut it into a circle shape using a cookie cutter. Then place on the baking sheet you prepared.
6. Bake them for about 20 minutes. Let them cool for about 5 minutes. Dont play around to much with them as they are so soft.
7. Immediately sift extra powdered sugar generously over the cookies and serve.