In a large bowl, cream butter and sugar until fluffy. Add the egg and almond extract and mix until combined.
In a separate bowl whisk together flour, baking powder and salt.
Add the flour mixture slowly to the butter mixture. Mix until combined. It may take a bit to mix in.
Mix in green food coloring to your desired color. I used about 10 drops. Chill dough until ready to use.
Preheat oven to 350 degrees. Roll out your dough on a lightly floured surface or in between two sheets of parchment paper. Cut a larger heart out first and then a smaller heart in the middle. Place a jolly rancher in the middle heart hole. It helps to actually cut the cookies out on the parchment paper you rolled them on so you don't have to move the dough.
Bake cookies for 5-6 minutes. Remove from oven and let cool completely on the cookie sheet. You can speed this up by popping them in the fridge.
Once cooled, store cookies in between layers of parchment paper. You can also frost them with green frosting if desired.
You can use your favorite cookie dough. I used the Sugar cookie dough from Our Best Bites.