1. In a medium bowl, whisk together the flour, baking powder, and salt.

2. In a large bowl, beat the softened butter and granulated sugar until light and fluffy.

3. Mix in the egg, vanilla extract, and almond extract until smooth.

4. Gradually add the dry ingredients and mix until a soft dough forms.

5. Divide the dough into two disks, wrap, and chill for 30 to 45 minutes.

6. Preheat the oven to 350°F and line baking sheets with parchment paper.

7. Roll out the dough to about 1/4 inch thick and cut heart shapes for both tops and bottoms.

8. Cut a smaller heart from the center of half of the cookies to create the top layer.

9. Bake for 8 to 10 minutes, until the edges are lightly golden, then cool completely.

10. Dust the cutout tops with powdered sugar.

11. Spread raspberry jam on each solid cookie and gently place the sugared tops over the jam.

12. Let the cookies settle for a few minutes, then serve or store.