HEAT oven to 325ºF.

RESERVE 60 nuts for later use; process remaining nuts in food processor until finely ground. Beat cream cheese, butter, sugar, extract and salt in large bowl with mixer until light and fluffy. Gradually beat in flour. Stir in ground nuts. (Dough will be stiff.)

ROLL dough into 60 (3-inch) "fingers," using 1 Tbsp. dough for each. Place, 2 inches apart, on baking sheets sprayed with cooking spray. Press 1 of the reserved nuts into dough in 1 end of each finger for the fingernail. Use sharp knife to make 3 crosswise slits in top of each finger for the knuckles.

BAKE 15 to 20 min. or until lightly browned. Cool 3 min. on baking sheet; carefully transfer to wire racks. Cool completely.