Heat the oven to 325°F (163°C). Line two baking sheets with parchment paper.
Toast the slivered almonds: spread them on one prepared sheet and bake for 5–6 minutes, stirring once, until lightly golden and fragrant. Transfer to a plate to cool completely.
Whisk the base dry ingredients in a medium bowl: all-purpose flour, baking powder, and fine sea salt. Set aside.
Make the base dough: In a large bowl, beat 7 tablespoons butter with the granulated sugar and brown sugar on medium speed until pale and fluffy, 2–3 minutes. Beat in 1 egg until the mixture looks glossy and slightly lightened, 30–45 seconds.
Add the dry mixture to the butter mixture and mix on low just until no dry flour remains. Scrape the bowl, then refrigerate the base dough for 10 minutes to firm up slightly.
Make the almond frangipane swirl: In a separate bowl, cream 3 tablespoons butter with 1/3 cup granulated sugar for 1 minute. Beat in the remaining egg, almond extract, and orange zest until smooth. Stir in almond flour and the cooled toasted slivered almonds until evenly combined.
Create the marbled effect: On a sheet of parchment, pat the chilled base dough into a rough 8×6-inch rectangle, about 1/2-inch thick. Spoon the almond mixture over the surface in dollops. Use a bench scraper or spatula to fold the slab like a letter (top third down, bottom third up). Rotate 90 degrees and fold once more. Stop while distinct streaks remain—do not fully mix.
Portion the dough with a #40 scoop (about 1 1/2 tablespoons each), placing mounds 2 inches apart on the remaining lined sheet(s). If your kitchen is warm, chill the formed scoops for 10 minutes for neater edges.
Bake 14–16 minutes, rotating the pan halfway through, until the edges are set and the bottoms are lightly golden while the tops remain pale.
Cool on the sheet for 5 minutes, then transfer to a rack. When just warm or fully cool, sift powdered sugar generously over the tops and serve.
Baker’s tip: For best texture, weigh your flour (about 210 g) and avoid overmixing once the flour goes in to keep the cookies tender.