Preheat your oven to 350°F (175°C).

In a large mixing bowl, beat the softened unsalted butter and granulated sugar together until light and fluffy, about 3-5 minutes.

Gradually mix in the all-purpose flour, ground almonds, cinnamon, and salt until just combined.

Divide the dough into two discs, wrap in plastic, and refrigerate for at least 30 minutes.

Lightly flour your work surface and roll out one disc to about 1/8-inch thick.

Use a cookie cutter to make shapes, ensuring that half of the cookies have an additional cut-out in the center.

Place all cookies on lined baking sheets and bake for 10-12 minutes until lightly golden.

Once cooled, spread a teaspoon of jam on each whole cookie and carefully place a cut-out cookie on top.

Dust with powdered sugar for an elegant finish.