Preheat oven to 375°F and line a baking sheet with parchment paper.
Combine 1 cup of the sugar and the butter in a large bowl or stand mixer fitted with a paddle attachment. Beat at medium speed, scraping bowl often, until creamy. Add egg and almond extract and beat until well mixed. Add flour, baking powder and salt; beat at low speed until well mixed.
Place remaining 1 cup sugar in another bowl and water into a separate small bowl.
Shape dough into 1-inch balls and dip the top of each ball into the water and then into sugar. Place 2 inches apart onto ungreased cookie sheets. Bake 8-14 minutes or until edges are lightly browned.