Preheat oven to 350 degrees F (175 degrees C). Line 2 baking sheets with parchment paper.
Mix ground flax and water in a bowl; let sit until thickened, about 10 minutes.
Combine flour, baking powder, and ground anise seeds in a bowl; mix until well combined. Add flax mixture, almond butter, brown sugar, and anise extract; mix well until a soft dough forms. Shape into 2-inch balls and place on the prepared baking sheets. Flatten balls lightly with your hand.
Bake in the preheated oven until bottom is lightly golden, 20 to 25 minutes. Dust with confectioners' sugar.