Preheat your oven to 325°F (165°C) and line a baking sheet with a silicone baking mat or parchment paper. Make sure to have all ingredients measured and ready to go.

In a large mixing bowl, combine powdered sugar and softened butter, using a rubber spatula or spoon until the mixture is creamy and smooth. Add the egg yolk, vanilla extract, salt, and almond extract, mixing thoroughly to incorporate. Gradually blend in the flour until just combined—avoid overmixing.

Using a small scoop or tablespoon (about ½ ounce of dough per cookie), portion the dough into evenly sized balls. Roll each dough ball in granulated white sugar to coat, then roll between your palms to smooth out the surface.

Place the dough balls a few inches apart on the prepared baking sheet. Lightly flatten each one with your fingers.

To shape the cookies:

For a rounder shape with a smaller amount of jam, use your thumb or the end of a thick wooden spoon (lightly dusted with powdered sugar) to press a deep well into the center of each cookie. Spoon a small amount of fruit jam into each well. Gently tap the baking sheet on the counter to help the jam settle.

For flatter, jammier cookies, press your thumb directly into the center to create a larger, shallow indentation, then fill with jam. Tap the tray again to level the filling.

Bake the cookies in the preheated oven for about 15 minutes, or until the edges are lightly golden. Allow cookies to rest on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely. Once cooled, dust lightly with powdered sugar for a classic finish.

To make the icing, place powdered sugar in a small bowl and add milk, a little at a time, until the icing reaches a thick but pipeable consistency. Transfer the icing to a piping bag (or a small zip-top bag with the corner snipped off), and drizzle over the cooled cookies in a zigzag pattern. Let the icing set for 15 minutes before serving or storing.