In a large bowl, add Unsalted Butter (1 cup) and Granulated Sugar (2/3 cup) and beat until well combined and fluffy. Add Almond Extract (1 teaspoon) and beat again.
Beat in the All-Purpose Flour (2 cup) and Salt (1/4 teaspoon) and mix until it forms a dough, then use a spatula or your hands to bring the dough together.
Wrap cookie dough in plastic wrap and chill in the fridge for 30 minutes to 1 hour or until dough is easy to handle.
Preheat oven to 350 degrees F (175 degrees C).
Using your hands, shape dough into 1-inch balls. Place balls 2 inches apart on ungreased cookie sheets. Using your thumb, press an indentation into the center of each ball.
Spoon 1/4 to 1/2 teaspoon of the Raspberry Jam (to taste) into each indentation. Bake for 10 minutes or until edges are light brown. Allow cookies to cool.
For icing, in a medium bowl combine Powdered Confectioners Sugar (1 cup), Almond Extract (1/2 teaspoon) and Water (4 teaspoon). Mix to make a drizzling consistency.
Drizzle cookies with icing once cooled.