Whisk together flour, cinnamon, salt and baking powder. Set aside.

In a food processor, pulse almonds with brown sugar until finely ground. Set aside.

Using your stand mixer or hand mixer whip together butter and powdered sugar on low until combined. Increase to medium high until light and creamy.

Add the egg. Mix well. Then add the vanilla and almond extract.

Add in the almond mixture. Mix well.

Slowly add in the flour mixture. Mix until a dough forms and it is combined.

Form into two balls and place each on a piece of plastic wrap. Flatten to a disc and cover with plastic. Place in refrigerator for 2 hours.

Preheat oven to 350 F. Dust your work surface with flour. Roll out one of the balls very thin (about 1/6 inch). Cut into circle using a cookie cutter. Use a smaller heart shaped cookie cutter to cut the centers out of half of the circles.

Carefully transfer the cookies to parchment lined baking sheets about 1 inch apart. (Keep the dough not being used in the refrigerator. The hearts hold their shape better if chilled).

Bake for 10-12 min until edges are golden brown. Cool on baking sheets for about 3 min. Then transfer to wire racks to cool completely.

Spread jam over circles. Then place the cookies with the heart cutouts on top of the jam. Dust with powdered sugar. Store in an airtight container.