• In the bowl of a stand mixer fitted with the paddle attachment, beat the butter and powdered sugar on low speed for about 10 seconds, just until lightly combined. Increase to high speed and continue beating for 2 to 3 minutes, until the mixture is creamy, smooth, and light in texture—don’t rush this step, as it’s key to achieving the perfect cookie crumb.
• Add the vanilla extract, almond extract (if using), and salt, and mix on medium-low speed for about 10 seconds, scraping down the sides of the bowl as needed to ensure everything is fully incorporated.
• Gradually add the flour, mixing on low speed just until the dough comes together, about 1 minute. The dough will be soft and slightly sticky. Use a rubber spatula to scrape down the bowl, gather the dough into a ball, cover, and chill in the refrigerator for 30 to 60 minutes to firm it up for easier handling.
• Preheat the oven to 325°F (165°C) and position the rack in the center of the oven. Line a baking sheet with parchment paper or a silicone baking mat.
• Roll the chilled dough into 1-inch balls (about 1 tablespoon each) and place them evenly on the prepared baking sheet. Using the round end of a wooden spoon handle, or your thumb, press a deep but narrow well into the center of each dough ball. It’s helpful to hold the dough ball in the palm of your hand to prevent it from cracking while forming the indentation.
• Fill each well with about ½ teaspoon of fruit preserves. For neater, more precise filling, use a piping bag or a ¼-teaspoon measuring spoon. Place the baking sheet in the refrigerator for 5 minutes to re-chill the dough before baking—this helps the cookies hold their shape.
• Bake the cookies for 20 to 23 minutes, or until the edges are lightly golden and the cookies appear puffed. Remove from the oven and let them cool on the baking sheet for 5 minutes, then carefully transfer them to a wire rack to cool completely.
• Once fully cooled, dust the tops with powdered sugar for a classic finish.

Storage:

• Store cookies in an airtight container at room temperature for up to 4–5 days. They can also be frozen for longer storage.