Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a large mixing bowl, combine ½ cup of softened unsalted butter and 1 cup of powdered sugar. Beat until light and fluffy, about 3–5 minutes.

Blend in 1 teaspoon of almond extract. Gradually add 2 cups of all-purpose flour and a pinch of salt, mixing on low just until combined.

Cover dough with plastic wrap or transfer to an airtight container. Refrigerate for about 30 minutes.

Scoop out about 1 tablespoon of dough, roll it into a ball, and create a small indentation. Place ½ teaspoon of raspberry jam in each indentation.

Seal the dough around the jam and arrange the cookies on the baking sheet, leaving space between them. Bake for 12–15 minutes or until lightly golden around the edges.

Allow cookies to cool on the baking sheet for about 5 minutes, then transfer to a wire rack to cool completely. Dust with powdered sugar before serving.