Beat butter, sugar and baking powder in a large bowl with mixer on low speed to blend. Increase to medium-high and beat until fluffy. Beat in egg and almond extract. On low speed, beat in flour and cornstarch until just blended.
Divide dough in half. Shape each portion into a 1-in.-thick disk. Wrap individually and refrigerate at least 4 hours or until firm enough to roll out.
Heat oven to 350°F. Have ready a 21/2-in. heart-shape cookie cutter.
On lightly floured wax paper with lightly floured rolling pin, roll 1 disk (keep other refrigerated) to 1/8 in. thick. Cut out hearts with cookie cutter. Slide paper onto a baking sheet; freeze 5 to 10 minutes until firm and easy to handle.
Peel hearts off paper. Place 1 in. apart on ungreased baking sheet. Cut a 11/2-in.-long slit at bottom of hearts. Spread apart slightly to form wings. Brush hearts with egg white. Attach almonds as shown, pressing down gently. Sprinkle with a little sugar. (Reroll scraps only once or cookies will be tough.)
Bake 8 to 10 minutes until just golden brown at edges. Remove to wire rack to cool. Repeat with remaining dough.
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