Preheat your oven to 325°F (165°C).
In a large bowl, cream together the butter and sugar until smooth.
Beat in the egg and vanilla extract until well incorporated.
Combine the flour, baking powder, and salt; gradually add to the creamed mixture.
Divide the dough into sections, wrapping each in plastic wrap, and refrigerate for 30 minutes.
Work with one section of dough at a time, leaving the rest in the fridge to keep cool. Roll a heaping tablespoon of dough into finger shapes.
Press an almond into one end of each dough finger to resemble a nail.
Pipe red decorator gel around the 'nail' to give a bloody appearance.
Use a small knife to make knuckle marks and lines on the fingers.
Place shaped cookies onto a lightly greased baking sheet.
Bake for 20 minutes in the preheated oven, until lightly golden.
Allow cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.