Instructions

Combine flour, baking powder, salt, and cinnamon in medium 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. Divide dough in half. Form each half into 5-inch disk, wrap 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 soften on counter for 10 minutes. Roll 1 disk of dough into 13-inch circle, about 1/8 inch thick, on lightly floured counter. Using 2 1/2-inch cookie cutter, cut out 24 rounds, rerolling dough scraps just once. 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 sheets cool.
Roll out second dough disk into 13-inch circle, about 1/8 inch thick. Using 2 1/2-inch cookie cutter, cut out 24 rounds. Using 1-inch cookie cutter, cut circle from center of each cookie. Reroll any dough scraps, including circle cutouts, just once. 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.
Microwave chocolate chips in bowl at 50 percent power, stirring occasionally, until melted, 2 to 4 minutes. Spread chocolate on bottoms (flat sides) of cookies without cutouts and let stand until chocolate is set, about 5 minutes. Spread 2 teaspoons preserves on chocolate on each cookie. Top with cutout cookies to form sandwiches. Sift confectioners’ sugar over cookies just before serving. (Cookies can be stored at room temperature for up to 3 days.)