In a large mixing bowl, cream butter with granulated and powdered sugar until light and fluffy.

Mix in vanilla and almond extract until combined.

Whisk together flour, baking powder, and salt in a separate bowl.

Finely grind pistachios in a food processor until resembling coarse flour.

Gradually add dry mixture to creamed mixture and fold in ground pistachios.

Wrap dough in plastic wrap and chill for at least 30 minutes to 2 hours.

Preheat oven to 350°F (175°C) and prepare baking sheets with parchment paper.

Roll chilled dough into 1-inch balls and place on baking sheets spaced 2 inches apart.

Bake cookies for 10-12 minutes until edges are golden but centers are soft.

Cool on baking sheets for 5 minutes, then transfer to a wire rack.

Dust cooled cookies generously with powdered sugar before serving.

Store cookies in an airtight container at room temperature for up to 3 days.