Preheat oven to 350 degrees.
In a large bowl, combine flour, sugar, baking powder and salt.
In a separate bowl, use a whisk to combine eggs, oil and extract.
Stir egg mixture into flour mixture until well combined.
Place almonds in a food processor or blender and process until finely ground.
Stir ground almonds and butterscotch chips into dough.
Lightly flour the countertop or a cutting board and knead the dough gently until it's smooth.
Divide dough in half and shape each half into a log about 12 by 2 inches.
Place logs on a cookie sheet, 2 to 3 inches apart, and bake for 30 minutes, until golden brown.
Remove from oven, cool for 5 minutes, then transfer to a cutting board.
Slice each log, on a diagonal, into 1-inch wide slices.
Return slices to cookie sheet, cut side up, and return to oven for an additional 15 minutes, until firm and golden brown.
Remove from oven and allow to cool completely.
Melt chocolate chips in the microwave, according to the instructions on the package and transfer to a durable plastic zipper bag.
Carefully cut off a small tip of one of the corners of the bag and use it to drizzle the melted chocolate over the cooled cookies.