In a large bowl or the bowl of a stand mixer, beat together the butter and sugar, until light and fluffy. Add the eggs and almond extract, and beat until smooth. Add the flour, baking powder, and salt, and mix to combine. Wrap the dough in plastic wrap and refrigerate one hour.
After the dough has chilled, roll it out on a flour-dusted surface to 1/4 inch thick. Cut with a round cutter and place on a parchment lined or greased baking sheet. Bake 8-10 minutes, or until the cookies are just slightly golden around the bottom. Remove to a cooling rack and let cool completely.
To make the frosting, beat together the butter and powdered sugar. Add the almond extract, and enough half and half to make the frosting come together. Beat the frosting on high for 3-4 minutes, until light and fluffy.
Spread a thin layer of frosting onto each cooled cookie. Add two candy eyes about 1/3 of the way down on the cookie. Scoop the remaining frosting into a pastry bag with a flat tip (I used a Wilton #150 tip). Pipe strips of frosting across each cookie to make a mummy design.