1. Beat butter until creamy. Beat sugar and almond extract.
2. In another bowl, stir together flour and Chinese five-spice powder. Gradually add to butter mixture, blending thoroughly. Shape into 2 disks; wrap in plastic; refrigerate until firm.
3. Heat oven to 325 degrees F. Roll 1 disk on floured surface about 1/3 inch thick. Cut out with 2-inch-round cutter. Place 2 inches apart on ungreased baking sheet. Bake until lightly browned, 25 to 30 minutes. Cool on sheet 5 minutes, then transfer to rack to cool. Repeat with remaining dough. Makes 3 dozen.