Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper or a silicone mat.
In a large bowl, beat the softened butter, granulated sugar, and brown sugar together until light, fluffy, and pale, about 3-4 minutes.
Mix in the vanilla extract and almond extract for aroma and depth.
In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.
Gradually add the dry ingredients to the creamed butter mixture, mixing on low or folding with a spatula until just combined. Avoid overmixing.
Use a small cookie scoop or spoon to scoop dough and roll into 1-inch balls. Place on the prepared baking sheet about 2 inches apart.
Use your thumb or the back of a teaspoon to press an indentation in the center of each cookie ball, without pressing all the way through.
Fill each indentation with about a half teaspoon of your favorite fruit jam.
Bake for 12-15 minutes until edges are lightly golden and cookies look set but still soft.
Cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.