Instructions

for the topping

Adjust oven racks to upper-middle and lower-middle positions and heat oven to 350 degrees. Line 2 baking sheets with parchment paper. Combine almonds, sugar, and water in bowl. Spread almond mixture in single layer on 1 prepared sheet. Bake on upper rack until lightly browned, 10 to 12 minutes. Let topping cool completely on sheet. Break into small pieces and transfer to bowl. Leave parchment on sheet.

for the cookies

Increase oven temperature to 375 degrees. Combine flour, baking powder, and salt in bowl. Using stand mixer fitted with paddle, beat butter, sugar, and cream cheese on medium-high speed until pale and fluffy, about 3 minutes. Add egg, sour cream, and vanilla 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 bowl, cover with plastic wrap, and refrigerate until slightly firm, about 20 minutes.
Working with 2 tablespoons dough at a time, roll into 36 balls and space 1 inch apart on prepared sheets (18 cookies per sheet). Bake until dry on top but not browned, 10 to 12 minutes, switching and rotating sheets halfway through baking. Let cookies cool on sheets for 5 minutes, then transfer to wire rack and let cool completely.

for the frosting

Using stand mixer fitted with paddle, beat butter on medium-high speed until fluffy, about 30 seconds. Reduce speed to low and add sugar in 2 additions until combined. Increase speed to medium-high and beat until pale and fluffy, about 2 minutes, scraping down bowl as necessary. Reduce speed to medium-low and add cream and almond extract; mix until combined.
Using serrated knife, cut off tops of cookies and reserve. Spread 1/2 teaspoon raspberry jam over 1 cookie bottom; replace top. Spread 1 heaping teaspoon frosting on cookie top; sprinkle with almond topping. Repeat with remaining cookies.