Mix butter and sugar until well blended

Add water, & almond extract, and again mix until well blended

Add flour & optional nuts

Cover dough and refrigerate for about 30 minutes

Roll the dough into little snow balls - about and inch in diameter and set them down on an ungreased baking sheet

Don't worry about them spreading. You can put more than a dozen on the sheet. They'll puff up, a bit, but you can put plenty on the sheet as long as you leave a little room between each one - about an inch buffer

Bake at 325 degrees for 20 minutes

When they are done, and they have cooled for a few minutes, place a few at a time into the bowl of powdered sugar and coat them with sugar

Set them down on a surface to cool the rest of the way

Roll once more in powdered sugar