Preheat oven to 375°F. Thoroughly cream butter and sugar in a large bowl with an electric mixer on medium for 3 minutes. Add egg, water, and almond extract; beat well.
Stir together flour, baking powder, cocoa powder and salt in a separate bowl. With mixer on low, gradually add flour mixture to butter mixture. Beat on low for 15 seconds, then turn up to medium and beat until you have a smooth dough (about 1 minute). Do not chill.
Place dough in cookie press and press cookies onto ungreased cookie sheet (I used a cookie sheet lined with a silicone mat). Place an M&M candy on each cookie, if desired. Bake 8-10 minutes or until set. Remove cookies from sheet; cool on rack. Repeat. Makes 10-12 dozen cookies.