Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.

In a medium bowl, whisk together the all-purpose flour, baking soda, baking powder, and salt.

In a large mixing bowl, beat the softened unsalted butter, granulated sugar, and powdered sugar together until light and fluffy, about 3 to 4 minutes.

Add the large eggs one at a time, mixing well after each addition. Then, add the vanilla extract and almond extract.

Gradually mix the dry ingredients into the wet mixture until just combined.

Scoop out portions of the dough into balls, about 1 inch in diameter, and flatten each slightly, creating a small well in half of them for the jam.

Top each filled cookie with an unfilled disc of dough and crimp the edges with a fork.

Bake the cookies in the preheated oven for 10 to 12 minutes, until the edges turn golden brown.

Cool on baking sheets for 5 minutes, then transfer to wire racks to cool completely. Drizzle with icing and decorate with sprinkles if desired.