In a bowl of a standup mixer with a paddle attachment beat together butter, sugar, egg, almond, and vanilla extract. Sift together flour, baking powder, and salt and add slowly.
Roll into a ball and cover with plastic wrap, refrigerate for 30 min.
Preheat oven to 325F. Cut the dough into four sections and work with only a quarter while the rest is refrigerated, roll heaping Tbsp. into a finger shape. Squeeze in the center to make a knuckle. Press almond firmly into one end of the cookie. With a sharp knife make lines on the knuckle and just under the almond.
Place on a greased cookie sheet and bake for 20-25 min. or until pale golden.
Let the cookies cool for 3 min. Carefully lift up the almond and squeeze the red decorator gel onto the back of the nail bed and then replace the almond, letting the gel ooze out. Remove onto racks to cool completely.