In a large bowl combine butter with sugar, eggs, vanilla and almond extract; beat using an electric mixer on high speed until light and fluffy.

In another bowl combine the flour with baking powder, baking soda and salt; gradually stir into the butter mixture until well blended.

Cover bowl with plastic wrap and chill for 2 hours.

Set oven to 400°F.

Line cookie sheets with parchment paper (do not grease cookie sheets use parchment paper only).

Roll the dough into tablespoon sized balls and place ont he cookie sheet.

Make a well in each ball with your thumb or teaspoon, and then fill the well with apricot jam.

Bake 8 Mins at 400 degrees.

Cool on the cookie sheet for 2 minutes and then transfer to a wire rack to cool completely.