Melt the butter in a pan, add the oats and stir until slightly browned. Add a tablespoon of sugar and saute briefly. Remove from the heat and let cool.
Beat the egg with the remaining sugar until fluffy. Add the almond extract. Add the baking powder and flour. Fold in the cooled oat mixture. Season to taste with cinnamon.
Heap portions of the dough onto a lined baking sheet. Bake for 12-15 minutes at 175°C (approximately 350°F). Remove from the oven, let cool and place in a gift box to serve.