1Preheat oven to 350 degrees. Cream together the butter, sugar, flour and almond extract. Chill the dough for 1 hour in the refrigerator. Roll the dough into 1" balls or use a 1" scoop to place them onto a parchment or silpat lined baking sheet.
Press down on the top of each cookie and use your thumb to create a small indent. After all the indents are made, fill the indents with about 1/2 teaspoon of jam.
Bake for approximately 10 minutes. Remove from the oven before the cookies are browned. Let cool on the trays for 1-2 minutes and then remove to a wire cooling rack.
To make the glaze, add the almond extract to the powdered sugar and then slowly add the milk to this mixture. Stir constantly and stop adding milk when you reach the consistency of icing. It should drizzle off the tip of a spoon in a thin white stream. Not watery, but not thick either.
When the cookies are completely cooled, drizzle the icing over the tops.
These cookies freeze beautifully. When the icing has hardened, layer them into containers with wax paper between the layers. They will keep in the freezer for at least a month.