Combine butter, orange extract, and sugar in a mixing bowl.

Mix the ingredients thoroughly until well combined.

Gradually incorporate flour, adding 1 cup at a time, and mix until a dough forms.

Wrap the dough and refrigerate for at least 2 hours to chill.

Preheat oven to 350°F (175°C).

Divide the dough in half.

On a lightly floured surface, roll out one half of the dough to 1/4 inch thickness.

Transfer to a cookie sheet and chill in the refrigerator for an additional 30 minutes.

Using a Linzer cutter with an insert, cut out cookie shapes.

Gently push the plunger to release the cookie if needed.

Carefully remove excess dough from around the cut cookies.

Bake for 12 minutes, or until lightly golden.

Repeat the rolling, chilling, and cutting process with the second half of the dough.

Use a Linzer cutter with a different insert to create cookies with decorative cutouts.

Bake for 12 minutes, or until lightly golden.

Allow the baked cookies to cool completely on a wire rack.

Dust the tops of the cutout cookies with powdered sugar.

Spread approximately 2 teaspoons of raspberry or apricot jam on the flat side of each solid cookie.

Carefully place a powdered sugar-dusted cutout cookie on top of each jam-covered cookie.

Gently press the cookies together to create a sandwich effect.