Use mixer with paddle attachment to beat butter until lightened, about 1-2 minutes. Add in brown sugar and sugar and beat until smooth and creamy, about 2 minutes.
Add in almond extract, vanilla extract, and egg. Beat until combined, scraping down sides as needed.
In a small bowl, stir together flour, almond flour, baking powder, and salt. Gradually mix flour mixture into butter mixture, about 1/2 cup at a time, scraping down sides as needed, until well combined.
Form dough in a disc, about 1" thick. Wrap in plastic wrap and chill in refrigerator for at least 2 hours.
When ready to bake, preheat oven to 350 degrees. Line cookie sheets with parchment paper or silicone baking mats.
Flour a working surface. Roll dough to about 3/8" thickness. Use ~2.75" scalloped cookie cutter to cut out cookies. Use ~1.875" scalloped cookie cutter to cut out center of half of the cookies.
Combine and re-roll as needed, but try to get as many cookies as you can out of each roll as the more you roll and add flour, the more dry the cookies become.
Bake for 9-10 minutes, or until stops start to turn golden. Let cool on sheet for about 2-3 minutes before transferring to cooling rack.
Once cookies are completely cooled, spread about 1 teaspoon of jam onto the center of the whole cookie (leave just a little room at the edges so that the jam will not seep out the sides). Place a cookie with the center cut out on top to make a sandwich.