In a bowl, combine softened butter, powdered sugar, almond flavoring, and salt.

Beat at medium speed until creamy.

Add flour and mix at low speed until well combined.

Divide the dough in half.

Shape each half into a ball and flatten slightly.

Wrap each half in plastic wrap and refrigerate for at least 1 hour until firm.

Preheat oven to 350°F (175°C).

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

Use 2-inch cookie cutters to cut out cookies.

Cut out the center of half of the cookies using a smaller decorative cookie cutter.

Place cookies 1 inch apart on ungreased cookie sheets.

Bake for 7-9 minutes, or until the edges are lightly browned.

Cool for 1 minute on cookie sheets, then transfer to a cooling rack to cool completely.

Place the cookies with center cut-outs on waxed paper and sprinkle with powdered sugar.

Decorate with small candies attached with decorator gel, if desired.

Spread the bottom side of the cookies without cut-outs with 1/4 teaspoon of raspberry or apricot jam.

Top with the center cut-out cookie, powdered sugar-side up.