Preheat oven to 350º F.
Combine the flour and baking powder; set aside.
Cream together butter and sugar on medium speed of mixer 1-2 minutes, or until butter mixture is pale yellow, light and fluffy. Use a rubber spatula to scrape the side of the bowl once or twice while mixing.
Add egg and extracts, mixing to combine.
Gradually add the flour mixture and beat just until combined, scraping down the bowl, especially the bottom.
Dough will be crumbly, so knead it together with your hands as you scoop it out of the bowl for rolling onto a floured surface.
Roll on a floured surface to 1/4" thick and cut into bird shapes. Place on parchment-lined baking sheets.
Freeze cut out cookies on baking sheet for 10 minutes before baking, then bake for 10-12 minutes or until edges turn slightly golden.
Let sit a few minutes on baking sheet, then transfer cookies to a cooling rack.
When cookies are cool add layer of frosting to cover birds.
Arrange sliced almonds for feathers, filling in body with finely chopped walnuts, pressing down to adhere to frosting. Place mini chocolate chip for eyes.
Allow frosting to set on cookies, then store in airtight container until ready to serve.