Gather all your ingredients on the kitchen counter, ensuring the butter is softened.

In a bowl, whisk together the all-purpose flour, powdered sugar, and salt.

In another bowl, beat the softened butter until creamy and mix in the vanilla and almond extracts until combined.

Gradually add the dry mixture to the wet ingredients, stirring until a soft dough forms.

Shape the dough into a ball, wrap in plastic wrap, and refrigerate for about 30 minutes.

Preheat the oven to 350°F (175°C).

On a lightly floured surface, roll out the chilled dough to about 1/4-inch thickness.

Use cookie cutters to cut out your desired shapes, ensuring to cut equal numbers of tops and bottoms.

Place half of the cookies on a baking sheet lined with parchment paper and spread a teaspoon of raspberry jam on each one.

Top each jam-covered cookie with a corresponding cut-out cookie.

Bake for 12-15 minutes, or until lightly golden, then let cool on a wire rack before dusting with powdered sugar.