*You may substitute regular salted butter in a pinch but do NOT substitute margarine or butter-flavored Crisco.
Beat butter and sugar until light and fluffy. Add egg and almond extract. Beat well.
Add the flour and beat at low speed until a dough forms.
Form dough into a ball and place in a plastic bag. Refrigerate for 2 hours.
Preheat oven to 375 degrees F.
Roll out dough to 1/8-inch thickness. Cut circles with a 3-inch diameter cookie cutter (I used a glass). Cut smaller holes in the center of HALF the cookies (I used a large bottle cap from a 3-litre soda bottle).
Alternatively, you can use a linzer tart cutter--it will make smaller cookies though.
Place on ungreased cookie sheet and bake for 7-10 minutes or until cookies are "set" and just are beginning to get light golden brown around the edges.
Cool for 1 minute on the sheet and then remove to a rack to cool completely.
When cookies are completely cool, spread about 1 tbs of the raspberry preserves on the circles without the additional holes--and spread the jam on the side that was sitting on the cookie sheet because that is completely flat.
Top with a cookie with the hole in the center, again placing the side that was on the cookie sheet on the jam, forming a sandwich.
Melt chocolate chips and butter in a microwave. Microwave in 30-second intervals and stir. It will probably need about 1 minute total to melt. Stir until there are no lumps. Drizzle over the cookies.
Dust with powdered (confectioner's) sugar.