Preheat oven to 350°F (175°C). Line sheets with parchment or silicone mats. Yes, we’re saving cleanup for later—pretend you’re organized.
Beat butter and sugar until light and creamy. This takes about 2–3 minutes. Don’t rush; you want a fluffy base, not a butter sculpture.
Add egg, vanilla, and almond extract. Mix until smooth. Scrape the sides of the bowl so every bit of flavor gets in on the action.
Stir in flour, salt, and ground almonds. Mix just until a soft dough forms. Overworking = tough cookies, which we do not want.
Divide dough in half. Roll each half between two sheets of parchment to about 1/4 inch thick. Chill 20–30 minutes for clean cutting. Yes, chilling is your friend.
Cut out rounds with a cookie cutter. Place on sheets and bake 10–12 minutes, until edges are golden. Let cool on racks completely before building layers.
Spread a thin layer of jam on the bottom side of half the cookies. Top with the remaining cookies to make sandwich cookies. Dust with powdered sugar for a frosted finish.