In a medium-sized bowl, combine the flour, salt, and baking powder and set aside.
In the bowl of a stand mixer, cream the butter and sugar until light and fluffy on medium speed.
Add the eggs and almond extract and beat on medium-high speed until incorporated, scraping down the sides if needed.
Reduce speed to low and add the flour mixture, beating until incorporated and a dough is formed.
Split the dough in half and pat down to form two discs. Wrap each disc in plastic wrap and chill in the refrigerator for 1 hour.
Preheat the oven to 350 degrees and line a baking sheet with parchment paper.
Remove the dough discs from the refrigerator and allow to sit for 10 minutes. Using a rolling pin, roll out one section at a time to 1/8" inch thick. Using a round or shaped cookie cutter, begin to cut out cookies. For each whole cookie you cut, you will need to cut one cookie with a hole in the center. Place the cut cookies onto the baking sheet. Use any leftover scraps to re-roll and repeat the process.
Bake in the oven for 8-10 minutes. Once done, move to a cooling rack and allow to cool completely before spreading the preserves onto each cookie, topping with a center-cut cookie to create a sandwich, and dusting the cookies with confectioner's sugar.