Combine the butter, powdered sugar, and almond extract in a large mixing bowl. Beat until creamy and smooth. Add in the flour. Mix on low until just combined. Divide the dough in half. Shape each into a ball and place in Saran Wrap or Parchment paper. Refrigerate dough for at least 1 hour. Can be refrigerated overnight.Preheat oven to 350. Remove one ball of dough from the refrigerator and let sit for 20 minutes. Roll out on a thoroughly floured surface to 1/4" thickness. Cut out top and bottom for each cookie with 2 inch Linzer Cookie cutters. Cut out the center of the top with the smaller star or circular cookie cutter. Place cookies on a parchment-lined baking sheet. Bake for 8-9 minutes or until edges are lightly browned. Allow cookies to cool slightly before removing from baking sheet to wire rack. Repeat with the second ball of dough. Dust tops with powdered sugar. (optional)Spread 1/4 teaspoon of jam onto the bottom cookie. Place the top-center cut cookie over the jam and press down gently. Store in an air-tight container