Preheat oven to 300°F. In a large bowl, beat butter with 1/2 cup sugar and almond extract until light and fluffy.

With a wooden spoon, stir in flour until smooth and well combined.

If you would like to make cut outs, divide the dough into halves, and place in refrigerator for 30 minutes. Then, place dough on a generously floured surface, roll the dough out to your desired level of thickness, and use cookie cutters as desired.

If you do not want to make cut outs, simply drop the dough into balls on a cookie sheet.

Place in oven and bake 25 to 30 minutes. While still warm, roll the cookies and sugar. If using cut outs, take a spoon and sprinkle cookies with sugar.