Whisk together all-purpose flour, almond flour, and salt in a medium bowl.

Cream softened butter and granulated sugar until light and fluffy, about 2-3 minutes.

Add egg yolk, vanilla extract, and almond extract (if using) to the butter mixture, mixing well.

Gradually incorporate the dry ingredients into the wet mixture until the dough comes together.

Divide dough into two discs, wrap in plastic wrap, and refrigerate for at least 1 hour.

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

Roll out chilled dough to 1/8-inch thickness on a floured surface.

Use a round cookie cutter to cut shapes, creating smaller cutouts in the center of half the cookies.

Bake cookies for 10-12 minutes or until edges are lightly golden. Let cool completely on a wire rack.

Spread jam on the flat side of whole cookies and top with cutout cookies.

Dust with powdered sugar before serving.