Preheat oven to 325 degrees.

Cream butter and sugar until smooth.

Add the egg and vanilla and mix well. Gradually add flour, baking powder and salt to the mixture.

Refrigerate the dough for about half an hour, so it’s not too soft to handle.

Begin by taking small pieces of dough and shaping into a fat, stubby “toe” shape. Use the tip of a butter knife to create a nail bed with a few impressions.

Use a knife to make the line marks below the nail bed.

Place on silicone sheet lined baking tray about 2″ apart. Bake for 15-20 minutes or until just beginning to brown. Cool on rack.

Put a little jam on the nail bed and add almond slices horizontally to create the nail (trim the ends on long slices). Store in a tin.