Cream room temperature butter with sugar, salt, and baking powder.
Add egg and almond extract and beat until homogenous and fluffy.
Add all purpose flour, almond flour, and matcha and mix until matcha is evenly dispersed and the mixture forms a cohesive dough.
Preheat oven to 350 degrees F.
Dust a clean work surface with extra flour. Roll out dough with a rolling pin, dusting with more flour as needed to keep the dough from sticking, until about 1/3”-1/2” thick.
Use a 3” cookie cutter to cut out hearts (or other shapes). Reroll the scraps of dough to cut out more cookies. At that size and thickness, there will be enough dough for about 18 cookies.
Place cookies on a lined baking sheet (about six per 9x13” sheet) and bake for 12 minutes or until cookies are baked through and just slightly browned on the bottom.
Let cookies cool to room temperature before frosting.