Preheat oven to 350°.
Place almonds on a cooking sheet and toast in 350° oven for 4-5 minutes. Set aside to cool.
In the meantime, sift or whisk together the flour, baking powder and salt. Set aside.
In the bowl of a stand mixer (or in a mixing bowl with a hand mixer), cream together the softened butter and sugar, about 4-5 minutes. Add the eggs one at a times, mixing until just incorporated. Add in the almond oil OR almond extract.
Add ⅓ of the flour mixture to the butter and sugar, mixing until just combined.
Add ½ of the almond milk, again, mixing until just combined.
Continue with ⅓ flour mixture, remaining almond milk and the final ⅓ flour mixture, mixing after each addition. Dough will be softer than traditional cookie dough.
Drop dough by rounded tablespoons onto parchment lined cookie sheets.
Bake at 350° for 10-12 minutes (I did them for 11).