Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.
In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
In a large bowl, cream the softened butter and granulated sugar together until light and fluffy, about 3-4 minutes using an electric mixer.
Mix in the vanilla and almond extracts until well combined.
Gradually add the flour mixture to the butter mixture, mixing until just combined. Then, fold in the ground almonds until the dough forms.
Divide the dough in half, flatten into disks, wrap in plastic wrap, and chill in the refrigerator for about 30 minutes.
On a lightly floured surface, roll out one disk of dough to about 1/8-inch thickness. Use a 2-inch round cookie cutter to cut out shapes. For half of the cookies, use a smaller cutter in the center to create a cutout.
Transfer the cut-out cookies to the prepared baking sheets. Bake for 10-12 minutes, or until the edges start to slightly brown. Let cool on the sheets for a few minutes before transferring to wire racks to cool completely.
Once cooled, spread a generous teaspoon of raspberry jam on the solid cookies. Top with the cut-out cookies to create a sandwich.
Lightly dust the top of the cookies with powdered sugar before serving.
Notes
Use seedless raspberry jam for a smoother filling.