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In the bowl of your mixer, combine butter, sugar, and almond extract until creamy.
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Add flour and salt and beat until the dough begins to come together.
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Divide dough into two disks and wrap in plastic wrap.
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Chill for 1 hour.
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Roll the dough ¼-inch thick and cut 2 ¾-inch rounds with a plain or fluted cutter.
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With one half of the rounds, cut a hole from the middle of each round with a mini heart cutter.
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Place cookies on a parchment lined baking sheet and chill for 15 minutes.
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Preheat oven to 350 degrees.
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Bake cookies for 15 minutes or until the edges are slightly golden.
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Allow to cool to room temperature.
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Once cooled, spread raspberry preserves on the flat side of each solid cookie. Dust the top of the cut-out cookies with powdered sugar and top the flat jam covered cookie.
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Store cookies in an airtight container for up to one week.
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Makes 18-20 cookie sandwiches.