In small bowl, beat flour, almonds, sugar, butter and almond extract with electric mixer on low speed until dough clings together, scraping bowl occasionally. Divide dough in half; shape each half into rectangle. Wrap dough with plastic wrap; refrigerate 1 hour for easier handling.
Heat oven to 375°F. Work with 1 rectangle of dough at a time; keep remaining dough refrigerated. On floured work surface, roll dough with rolling pin to 1/4-inch thickness. With fluted pastry cutter or pizza cutter, cut into 4x1-inch rectangles; place 1 inch apart on ungreased cookie sheets.
Bake 9 to 13 minutes or until bottoms are light golden brown. Cool 1 minute; remove from cookie sheets. Cool completely, about 5 minutes.
In small resealable food-storage plastic bag, place frosting; seal bag. Cut small hole in one bottom corner of bag. Squeeze bag to pipe frosting across cookies in wavy line to resemble wire. With decorating gel, place about 5 (1/4-inch) dots along wire for light bulbs.