Keep an eye on these delicate cookies while they bake because they can burn quickly.
Preheat oven to 400°.
Combine the first 3 ingredients in a medium bowl. Melt butter in a small saucepan over low heat. Cook 2 minutes or until butter begins to brown (do not burn). Pour into oat mixture; stir well.
Place sugar and egg in a medium bowl; beat with a mixer at medium speed until light and fluffy (about 2 minutes). Beat in vanilla.
Combine flour, baking powder, and salt, stirring with a whisk. Stir flour mixture into egg mixture. Stir egg mixture into oat mixture. Add almonds; stir well to combine.
Drop dough by heaping teaspoonfuls 2 inches apart onto 2 baking sheets lined with parchment paper. Bake at 400° for 4 minutes or until golden. Cool on pans 2 minutes. Transfer parchment to cooling rack; cool completely.