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Gather all ingredients.
Preheat the oven to 350 degrees F (175 degrees C).
Beat butter and white sugar together in a medium bowl until creamy. Mix in ½ teaspoon almond extract. Add flour and mix until dough comes together.
Form dough into 1 ½-inch balls and place on ungreased cookie sheets about 2 inches apart. Use your thumb to press down and make a dent in the center of each ball, then fill with jam.
Bake in batches the preheated oven until edges are lightly browned, about 14 to 18 minutes; allow to cool on cookie sheet for a few minutes.
Mix confectioners' sugar, milk, and remaining ¾ teaspoon almond extract together in a medium bowl until smooth; drizzle lightly over warm cookies.