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Step 1
Combine the butter and sugar in a mixing bowl and beat with an electric mixer until fluffy. Add the flour and almond extract. Beat again to combine. Chill the dough for 1 hour in the refrigerator.
Step 2
When ready to make the cookies, preheat the oven to 350°F. Roll the dough into 1" balls or use a 1" scoop to place them onto a parchment-lined baking sheet.
Step 3
Press down on the top of each cookie and use your thumb to create a small indent. After all the indents are made, fill the indents with about 1/2 teaspoon of jam.
Step 4
Bake for approximately 10 minutes. Remove from the oven before the cookies are browned. Let cool on the trays for 1-2 minutes and then remove to a wire cooling rack.
Step 5
To make the glaze, add the almond extract to the powdered sugar and then slowly add the milk. Stir constantly and stop adding milk when you reach the consistency of icing. It should drizzle off the tip of a spoon in a thin white stream.
Step 6
When the cookies are completely cooled, drizzle the icing over the tops. Allow them to sit until hardened and then store in an airtight container.