Preheat your oven to 350°F (175°C) and prepare your baking sheet with parchment paper.

Cream together 1 cup of room temperature butter and 1 cup of granulated sugar until light and fluffy in a stand mixer.

Add 2 large eggs and 1 teaspoon of vanilla extract, mixing until fully incorporated.

In another bowl, whisk together 2 teaspoons of baking powder, 0.5 teaspoon of salt, and 3 cups of flour. Gradually add to the mixer on low speed.

Scoop 2-inch balls of dough onto the baking sheet, leaving space between each.

Bake for 10-12 minutes until edges are golden brown and centers are soft.

Cool the cookies on a wire rack for about 10 minutes before glazing.

Whisk together 2 cups of powdered sugar, 2 tablespoons of milk, 0.5 teaspoon of almond emulsion, and 1 teaspoon of vanilla extract to prepare the glaze.

Generously pour the glaze over each cooled tea cake, allowing it to set before serving.