Preheat the oven to 350 degrees. Line a jelly roll pan with a silicone mat, or leave it ungreased.
Cream the butter and sugar together. Add the almond extract and mix until fully combined.
1 cup unsalted butter, 2/3 cup granulated sugar, 1/2 teaspoon almond extract
Stir in the flour just until no dry streaks remain. The dough is thick and a little crumbly.
2 cups all-purpose flour
Scoop the dough onto the pan. Press a deep well into the center of each cookie with your very clean thumb or the back of a small spoon, leaving a wall of dough all the way around.
Bake for 14 to 18 minutes, until the cookies just start to turn golden and crack slightly on top.
Right away, press each well down again with a spoon. Spoon preserves into each well, stopping just below the top edge.
1/2 cup preserves
Let the cookies cool completely to room temperature.
Stir the powdered sugar and almond extract together. Add the water a little at a time until the glaze is thick but pourable.
1 cup powdered sugar, 1/2 teaspoon almond extract, 2 to 3 teaspoons water
Spoon glaze over each cookie to cover the jam without running over the edges. Let it set for 10 to 15 minutes.
Store in an airtight container at room temperature for up to three days, with parchment between the layers.