Step 1: Combine butter, 1/2 cup powdered sugar, almond extract and salt in a mixer bowl. Beat at medium speed until creamy. Add the flour, then beat at low speed until well mixed.
Step 2: Divide dough in half. Shape each half into a ball, then flatten slightly. Wrap each half in plastic wrap and refrigerate for at least 1 hour until firm.
Step 3: Heat oven to 350 F. Line a cookie sheet with parchment paper.
Step 4: Roll out dough to a 1/4 inch thickness on a lightly floured surface, one half at a time - keeping the other half in the refrigerator. Cut using a 2 inch cookie cutter. Cut out the center from half the cookies, using a small decorative cutter. Repeat with second half of dough.
Step 5: Place the cookies 1 inch apart on the lined cookie sheet. Bake 7-9 minutes or until the edges are very lightly browned. Cool 1 minute on cookie sheets, then remove to a cooling rack. Cool completely.
Step 6: Spread BOTTOM side of cookies without cut-out with about 1/3 teaspoon jam. Top with center cut-out cookie, pressing very lightly to adhere. When all cookies are sandwiched, dust the tops with powdered sugar. Don't worry about dusting the jam - the sugar will be absorbed and won't show. Store in a single layer in an airtight container. Makes about 20 sandwich cookies.
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