In a bowl, add in flour, baking powder and baking soda. Sift and set aside.
In another bow, add in sifted icing sugar and butter. Whisk until the mixture is soft and creamy. Add in egg and whisk everything until well combined.
Add in previously sifted flour mixture and almond meal. Using a spatula, mix until everything is just combined. Don't over mix to avoid hard, dense cookies. Using your hand, bring everything together and form into a ball.
Place the dough ball on a cling film and wrap it. Press and flatten the dough until it's around 0.5 inch (1.3 cm) thick, more or less. Put it in the freezer for 30 minutes or until it's firm. Flattening the dough will help it getting firm faster and also make it easier to roll it later.
After 30 minutes, place the firm dough on a cling film and cover it with another. Roll it until it's 0.2 inch (5 mm) thick. Remove the top cling film. Cut out circles using a 1.4 inch (3.5 cm) round cutter. Flour it beforehand to avoid it sticking to the dough. Place the cut out cookies on a baking tray with a baking sheet.
Note: Place the baking tray containing the cut out cookies in the fridge if you're not going to bake them immediately. This is to keep them cold and they bake better.
Bake in a preheated oven at 340ºF (170ºC) for 8 minutes or until the bottom edges are golden brown and they're fully cooked. Cool completely on a rack before using.