Line baking sheets with parchment paper and set aside.
In a large bowl, cream butter and sugar together until light and fluffy.
Beat in egg, vanilla extract, and almond extract (if using).
In a separate bowl, whisk together flour, baking powder, and salt.
Gradually mix dry ingredients into wet ingredients just until combined.
Divide dough in half. Roll each portion between parchment paper into a rectangle about ¼-inch thick.
Spread a thin, even layer of raspberry jam over one rectangle, leaving a small border around the edges.
Place the second rectangle on top and gently press together.
Starting from the long edge, roll tightly into a log.
Wrap log in plastic wrap and refrigerate for at least 1 hour, until firm.
Preheat oven to 350°F (175°C).
Slice chilled dough into ¼-inch rounds and place on prepared baking sheets.
Bake for 10–12 minutes, until edges are just set and lightly golden.
Cool on baking sheet for 5 minutes, then transfer to a wire rack to cool completely.