Make the Cookie Dough

1. Preheat the Oven: Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper or a silicone mat for easy cleanup.
2. Cream the Butter and Sugar: In a large bowl, cream together the softened butter and granulated sugar until light and fluffy. This should take about 2-3 minutes with an electric mixer.
3. Add the Extracts: Mix in the vanilla extract and almond extract (if using).
4. Mix the Dry Ingredients: In a separate bowl, whisk together the flour, baking powder, and salt.
5. Combine Wet and Dry Ingredients: Gradually add the dry ingredients to the wet mixture, mixing until just combined. You should have a soft dough.
6. Chill the Dough: Refrigerate the dough for 15 minutes to make it easier to roll.

Form the Cookies

1. Shape the Dough: After the dough has chilled, scoop out tablespoon-sized portions of dough and roll them into balls.
2. Roll in Powdered Sugar: Roll each dough ball in powdered sugar, coating them evenly.
3. Make an Indentation: Place the coated dough balls on the prepared baking sheet and use your thumb or the back of a spoon to gently press an indentation into the center of each cookie.

Add the Strawberry Jam

1. Fill with Jam: Spoon a small amount of strawberry jam into each indentation. Be careful not to overfill, as the jam can spill over during baking.

Bake the Cookies

1. Bake: Place the baking sheet in the preheated oven and bake for 12-15 minutes, or until the edges of the cookies are lightly golden.
2. Cool: Remove the cookies from the oven and let them cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.