1. Heat oven to 400 degrees. Combine butter, sugar and almond extract in large bowl. Beat at medium speed, scraping bowl often, until creamy. Reduce speed to low; add all remaining cookie ingredients. Beat until well mixed.
2. Shape rounded teaspoonful of dough into 1-inch balls. Place 2-inches apart onto ungreased cookie sheets. Flatten balls into 1/4-inch thickness with bottom of buttered glass dipped in sugar. Bake for 6-8 minutes or until edges are lightly browned. Cool completely.
3. Melt chocolate chips and shortening in 1-qt. saucepan over low heat, stirring occasionally intil smooth. Drizzle or pipe on top of cooled cookies, making tree design, if desired.