In an electric mixer bowl, add the butter and beat on high for 8 minutes. Scrape the sides of the bowl every couple of minutes. Add in the granulated sugar, 1 tsp almond extract, and egg yolk. Beat until combined.
In a separate bowl, add in the flour, salt, baking powder, and cream of tartar. Whisk together until evenly combined.
Add to the butter mixture and beat on low until the flour mixture is combined. Scrape the sides of the bowl to ensure the dough is completely mixed together.
On a lined baking sheet, scoop the dough by the tablespoonfuls and roll in hands to smooth out.
Using your thumb, or I use a round teaspoon, and press a divvet into the center of each dough ball. Take the chosen jam and spoon a little amount into each divvet you just made in the dough.
Bake in a preheated 350ºF oven for 12 minutes, or until the edges are lightly browned. Remove from the baking sheet and let cool completely.
In a small bowl combine the powdered sugar, water, and the rest of the almond extract. Stir until smooth, then drizzle over the cooled cookies. Serve immediately, or store in an airtight container for up to a week.