Preheat an oven to 180 degrees C. Grease a baking tray.
Beat together the butter and 3/4 cup icing sugar with an electric mixer in a large bowl until smooth. Add the egg, vanilla essence and almond essence. Stir together the flour, baking powder and salt in a bowl. Mix this mixture into the butter mixture until just incorporated. Shape the dough into 2cm balls and arrange on the prepared baking tray spaced about 4-5 cm apart.
Bake in the preheated oven until firm, about 10 minutes. Cool on the sheet for 10 minutes before removing to cool completely on a wire rack.
Spread the 1/4 cup icing sugar on a plate; roll the cooled biscuits in the icing sugar to coat.