Preheat oven to 375° F.
Mix flour, baking powder, and salt in a small bowl and set aside.
Beat sugar and softened butter in a large mixing bowl with an electric mixer at medium speed until light and fluffy.
Stir egg replacer and water together in a small bowl.
Add egg replacer mixture and almond extract to sugar and butter mixture. Mix until incorporated.
Gradually add flour, a little at a time, mixing at low speed.
Divide dough in half and cover. Refrigerate for about 2 hours until firm.
Take half the dough and roll out on a lightly floured surface. The dough should be no more than ¼ inch thick.
Take a round cookie cutter and cut out circles.
Take half of the circles, and using a very small cookie cutter, cut a circle or other shape (such as a heart, tree, or star) from the center. This will become the top of the cookie.
Place cookie tops and bottoms on an ungreased cookie sheet. If the dough becomes soft while cutting the cookie shapes, return to the refrigerator for a short time until it’s firm again.
Bake 7 to 9 minutes on an ungreased cookie sheet until the cookies are slightly brown along edges.
Cool on wire cookie racks.
Repeat with the second half of the dough.
When the cookies are cool, spread a thin layer of jam on the flat side of a cookie almost to its edge. (You may need to turn the cookie over.)
Using a flour sifter, sprinkle powdered sugar on the top cookies (the ones with the cut-outs). Then, place these on the cookies with the jam.
Serve or store in a tightly covered container.
If you store the cookies, do so before you spread the jam. Assemble when ready to serve.
Serving Size: 36 cookies