Place almonds in a food processor and pulse until finely ground.

Add ground almonds, flour, baking powder, cinnamon, nutmeg, and salt to a large bowl. Whisk and set aside.

Cream butter and sugar until fluffy and pale, about 2 minutes. Mix in egg and vanilla extract.

Add dry ingredients into butter mixture and mix just until combined.

Divide dough in half. Place a piece of wax or parchment paper on your work surface and place half the dough in the center. Top with another piece of wax or parchment paper. Press to flatten dough slightly, then roll until the dough is approximately ¼-inch thick. Repeat with other half of dough. Place both rolled out doughs onto a cookie sheet and chill until firm, at least one hour or overnight.

Preheat oven to 350°F. Line cookie sheets with parchment paper or silicone baking mats.

Use a 2-inch diameter round cookie cutter to cut circles of cookie dough and place on baking sheets. Use a smaller round cookie cutter to cut out the center of half of the cookies. If the dough gets too soft while you’re working with it, pop it back in the refrigerator for a few minutes.

Bake 8-12 minutes or until the cookies are slightly golden. Let cool completely.

Lightly dust the powdered sugar over the cookies with the cutout center.

Add a heaping teaspoon of jam onto the other half of the cookie and sandwich them with the sugared cookies.