Cream Butter and Sugar: In a large bowl, beat softened butter with granulated sugar until light and fluffy. Add vanilla extract and mix well.

Incorporate Dry Ingredients: Sift together all-purpose flour, baking powder, salt, and almond flour. Gradually add this to the butter mixture and mix until just combined.

Chill the Dough: Divide the dough into two equal parts. Wrap each portion in plastic wrap and refrigerate for 1-2 hours.

Roll the Dough: Dust a flat surface with flour. Roll out one portion of dough to 1/8-inch thickness. Dust the rolling pin and dough lightly with flour to prevent sticking.

Cut the Cookies: Use a 6 cm round cookie cutter to cut out shapes. For half the cookies, cut small circles (1.5 cm) from the centers using a nozzle or small cutter.

Freeze and Preheat: Arrange the cookies 1-2 inches apart on a baking sheet lined with parchment paper. Freeze for 10 minutes while preheating the oven to 180°C/350°F.

Bake: Bake the cookies for 12-15 minutes until the edges are golden brown. Let them cool on the baking sheet for 5-10 minutes before transferring to a wire rack to cool completely.

Assemble the Cookies: Spread 1 tsp of jam on the center of each whole cookie. Dust the cut-out cookies generously with powdered sugar, then gently place them on top of the jam-covered cookies.