Turn on the oven to 150 deg C and preheat it for 10 minutes.
Transfer butter to a mixing bowl and whisk it till it becomes soft and shiny.
Add powdered sugar and mix.
Add honey and egg yolks and mix everything well.
Now, add almond powder, refined flour and baking powder.
Combine everything well with a spatula.
Line a baking tray with a baking sheet.
Take small portions (say, double the size of a marble) of the cookie dough. Round and flatten them and place them about 2-3 inches apart on the baking sheet.
Bake them for about 40 minutes at 150 deg C.
Then, remove the tray from the oven and let the cookies cool completely.
Invert and let them cool on both sides.
Once they are completely cooled, transfer the cookies to an airtight jar.