Preheat oven to 180 degrees C. Grease baking trays or line with baking paper.
In a medium bowl cream together the butter and sugar until light and fluffy. Stir in the vanilla and almond essences. Sift together the flour, bicarbonate of soda and salt then stir into the butter mixture. Finally mix in the rolled oats.
Roll dough into balls about 2cm in diameter. Place the dough balls about 7cm apart on the prepared baking trays. Dip the bottom of a glass in water and then in sugar, use this to flatten down the biscuits. Sugar the glass as needed. Bake for 8 to 10 minutes or until biscuits are slightly browned. Cool completely and store in an airtight container.