Step 1

In the bowl of a stand mixer fitted with a whisk attachment, whisk the butter on medium speed until light and fluffy. Mix in the almond extract and egg yolks until combined. Reduce speed to low and slowly mix in the powdered sugar until combined, scraping down the sides of the bowl as needed.

Step 2

In a small bowl, stir together the salt and flour. Slowly add to the mixer on low speed just until combined, being careful not to overmix, stopping when you see small clumpy pieces of dough. Divide the dough in half and form 2 disks. Wrap with plastic wrap and refrigerate 15 minutes.

Step 3

Preheat the oven to 350ºF. Line a baking sheet with parchment paper.

Step 4

On a floured surface, roll out 1 disc from the fridge to about 1/4-inch thickness. Using a 2 inch cookie cutter, cut out the cookies and place on the baking sheet. Gather remaining dough and roll out again to cut additional cookies. Using a smaller cookie cutter of any shape, cut out the center of only half of the cookies on the sheet (these will become the top of the sandwiched cookies).

Step 5

Bake 8 to 10 minutes or until just starting to turn golden brown around the edges. Repeat cutting cookies with second disc while the cookies bake. Let the cookies cool completely on a cooling rack before assembling.

Step 6

Spread 1 teaspoon of preserves across the bottom of 1 whole cookie. Place a cut-out cookie on top. Use a piping bag filled with preserves to add additional preserves into the cutout center, if desired. Dust the tops with powdered sugar.