In a mixing bowl, sieve the flour, baking powder and baking soda, then add almond flour, salt, xanthan gum and mix it well and keep aside.
In another bowl, add softened butter, maple syrup, almond extract and sugar, then whisk it till soft and smooth paste kind of consistency.
Now, mix the flour mixture into the butter mixture and form a dough, cover it and keep aside for 10 mins.
Preheat the oven on 350F/175C. Now take a big baking sheet line with parchment paper and set aside.
Take a dough divide it into two part. Roll it between two parchment paper for easy work or on lightly floured countertop, rolled dough disk should be ¼ inch thick.
Take a 2-3-inch cookie cutter and cut the small disks out of it, then use a smaller cookie cutter to make a cutout in the center for half of the cookie disks to create pairs.
Gather all the scrap and again roll and make cookies until all the dough done. Place cutout cookies carefully on lined baking sheet.
Bake it about 10-12mins until lightly browned edges.
Remove the baking sheet from the oven let it cool for 2-3 mins than arrange it over wire rack and cool it down about 10-15mins.
Assemble cookies
Place the cookies with the center cutouts on a separate baking sheet and sift powdered sugar over the top.
Place the whole cookies on another baking sheet with the bottom side up, spoon 1 teaspoonful of jam filling on top, use a butter knife to spread it slightly. Place sugar-dusted cookies on top of the jam to complete the cookies.
