In the bowl of a stand mixer beat the butter and sugar on medium speed until creamy, scraping down the sides of the bowl as needed. Add the almond extract and mix once again.
Slowly add the flour and salt to the mixer, beating on low speed until it has all been incorporated.
Turn dough out of the bowl and divide it in half. Wrap each in plastic wrap and refrigerate for 30 minutes to 1 hour.
Preheat the oven to 350ºF (180ºC).
Working one half at a time, remove the dough from the refrigerator and turn out onto a lightly floured surface. Lightly sprinkle the dough with flour roll it out ⅛-inch thick.
Using a 2½-inch cookie cutter, cut out cookies. Using a metal spatula, transfer the cookies to a baking sheet. Scrape together any remaining dough and re-roll out, chilling again for another 15 minutes if it gets too soft.
Repeat with the remaining half of the dough, rolling out and cutting out rounds. Use your smallest cookie cutter in a desired shape to cut out a peekaboo cutout in the center of each cookie.
Bake the cookies until the edges just begin to brown, about 10 to 12 minutes. Let cool slightly then move to a cooling rack.
Place the cookies with the cutout holes on a cookie sheet and sift the confectioners sugar over the top. Spread the remaining cookies flat side up and spread ½ teaspoon of jam over the cookie. Top with the sugar-dusted cookies.