Preheat the oven to 350ºF.
Combine flour, baking powder, and salt in a bowl and set aside.
Cream butter and sugar together until light and fluffy.
Beat in egg, vanilla extract, and almond extract until combined.
Stir in flour mixture until fully incorporated.
Scoop dough into walnut sized balls (about 1 ½ tablespoons each), and flatten each to between ¼ and ½ inch thickness.
Place on cookie sheet with about 2 inches of space between each, and bake in center of preheated oven for about 10 minutes until cookies lose their sheen and are set on the edges.
Remove from oven and let cool.
While the cookies cool, beat whipped cream to stiff peaks, then beat in ricotta, powdered, sugar, and vanilla extract.
Stir in chocolate chips.
Spread about 2 tablespoons of whipped mixture over each cookie.