In a stand mixer with a paddle attachment, gently cream together the softened butter, granulated sugar, and salt until the mixture is light and fluffy. This step creates a wonderful texture!
Next, beat in the large eggs one at a time, followed by the vanilla and almond extracts, mixing until everything is smoothly combined.
Reduce the mixer speed to low and gradually add the all-purpose flour until it's just incorporated into the dough. Be careful not to overmix to keep the cookies tender.
Place the dough onto a sheet of parchment paper, then cover it with another sheet. Use a rolling pin to evenly flatten the dough to about 1/8 inch thick.
Carefully transfer the flattened, covered dough onto a baking sheet and refrigerate for 20 minutes until it's firm and easy to handle.
While the dough chills, preheat your oven to 350°F (175°C) and line a clean baking sheet with parchment paper.
Using your Linzer cookie cutters (or a small circle cutter for the base and a heart cutter for the top), cut out an equal number of plain cookie bases and cookies with the heart shape removed from the center.
Gently place the cut-out cookies onto your prepared baking sheet.
Pop the baking sheet with the cookies into the freezer for 3-5 minutes. This quick chill helps the cookies keep their perfect shape while baking!
Bake for 8-10 minutes, keeping a close eye on them. The edges should remain light and not brown, ensuring a soft, delicate cookie.
Allow the baked cookies to cool completely on a wire rack before moving to the next step.
Lightly dust the "heart window" cookies with powdered sugar using a fine-mesh sieve. Make sure to only dust the tops of these before assembling.
Spread a thin, even layer of raspberry jam onto the flat, underside of the plain cookie halves.
Carefully sandwich the powdered sugar-dusted heart-cutout cookies on top of the jam-covered bases to create your delightful Linzer hearts.
Store these beautiful, sweet treats in an airtight container in the refrigerator for up to a week to maintain their optimal taste and texture.