Preheat oven to 350°F. Line 2 baking sheets with parchment paper.

In a medium bowl, whisk together 2 cups all-purpose flour and 2 teaspoons baking powder. Set aside.

In a small bowl, stir together 1 cup ricotta cheese and ¾ cup granulated sugar until smooth, about 1 minute.

Add 1 large egg and 2 teaspoons almond extract to the ricotta mixture. Stir until fully combined.

Gradually add the flour mixture to the ricotta mixture, stirring just until combined. The dough will be soft and slightly sticky. If it's too sticky to handle, cover and refrigerate for 1 to 2 hours.

Lightly dampen your hands with water. Scoop about 1 tablespoon of dough and roll it into a ball. Place dough balls on prepared baking sheets about 2 inches apart.

Bake for 8 to 10 minutes, or until the bottoms are lightly golden and tops are set but still pale. Don't let the tops brown!

Let cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

In a medium bowl, whisk together 3 cups powdered sugar, ½ tablespoon almond extract, and 1½ tablespoons hot water until smooth. Add more hot water ½ teaspoon at a time if needed to reach a thick but pourable consistency.

Once cookies are completely cool, dip the top of each cookie into the glaze. Let excess glaze drip back into the bowl, then turn cookie glaze-side up and immediately sprinkle with nonpareils.

Place glazed cookies on the wire rack and let sit for at least 1 hour until glaze is completely set before serving or storing.