Instructions

Whisk flour, baking powder, salt, and cinnamon together in bowl. Using stand mixer fitted with paddle, beat butter and superfine sugar on medium-high speed until pale and fluffy, about 3 minutes. Add eggs, one at a time, and almond extract and beat until combined. Reduce speed to low and add flour mixture in 3 additions until just combined, scraping down bowl as needed. Transfer dough to counter and divide in half. Form each half into 5-inch disk, wrap disks tightly in plastic wrap, and refrigerate for 1 hour.
Adjust oven racks to upper-middle and lower-middle positions and heat oven to 375 degrees. Line 2 baking sheets with parchment paper.
Let chilled dough sit on counter for 10 minutes to soften. Roll 1 disk of dough into 13-inch circle, about ⅛ inch thick, on lightly floured counter. Using 2½-inch fluted round cookie cutter, cut out rounds. Gently reroll scraps once and cut into rounds. Space rounds ½ inch apart on prepared sheets. Bake until edges are lightly browned, about 7 minutes, switching and rotating sheets halfway through baking. Let cookies cool on sheets for 5 minutes, then transfer to wire rack.
Roll out second disk of dough. Using 1-inch cutter, cut out centers of dough circles. Space cookies ½ inch apart on prepared sheets. Bake until edges are lightly browned, about 7 minutes, switching and rotating sheets halfway through baking. Let cookies cool on sheets for 5 minutes, then transfer to wire rack. Let cookies cool completely.
Microwave chocolate chips in bowl at 50 percent power, stirring occasionally, until melted, 2 to 4 minutes. Spread bottom of each solid cookie with chocolate; let stand until chocolate is set, about 5 minutes. Spread 2 teaspoons preserves over chocolate on each cookie. Top with cutout cookies, pressing lightly to adhere. Dust with confectioners' sugar just before serving.