Sift dry ingredients together. Set aside.

In bowl of stand mixer fitted with paddle attachment, cream the butter at medium speed until fluffy and pale yellow. Slowly add the sugars and cream well for 2-3 minutes, scraping the sides of the bowl as necessary. Reduce speed to low and add the egg yolks, one at a time, beating well after each addition. Add the vanilla and almond flavoring as well as the grated orange rind. Mix to combine well.

With mixer set on low speed, gradually blend in the dry ingredients, mixing just until dry ingredients are fully incorporated. Do not overmix. Turn dough on to a lightly floured surface and gather the dough, working it just enough that it clings together. Divide the dough into two equal portions and form each half into a round disc. Wrap discs separately in plastic wrap and refrigerate for 35-45 minutes, or until firm enough to roll.

On lightly floured surface, roll a dough disc into 1/8” thickness. Using a 2” Linzer cookie cutter (either straight edged or fluted), cut cookies from one half the dough. Gather dough scrapes and continue cutting out the cookies until the dough is used up. These will be the cookie bottoms. Roll out remaining dough disc in the same manner for the cookie tops. To cut out the cookie tops, use the same Linzer cutter but fitted with one of the insert shapes to cut out a small 1” shape in the center of each cookie. Repeat until an equal number of cookies with cut out centers have been cut as there are whole cookies. If you do not have a Linzer cookie cutter, use any 2” cookie cutter and a 1” cutter of any shape for the center cut-out of half the cookies.

Place cookies about 1” apart on parchment-lined baking sheets. Refrigerate cookies for about 20 minutes.

Meanwhile, preheat oven to 350°F. Bake cookies on the middle oven rack for 11-13 minutes, or just until cookies are set and a light golden color. Do not overbake. Remove cookies from oven and cool on baking sheet for about 3-4 minutes then, using a flat lifter/spatula, transfer them to a wire rack to cool completely.

To assemble sandwich cookies, place the cookie halves that have the cut-out centers on a cutting board (these will be the top cookies). Dust the cookies generously with sifted powdered sugar, covering the cookies with an even coating of the sugar. On the flat side (i.e., the underneath side) of the whole cookies, spread about 1 – 1½ teaspoons jam in the center of each cookie, being careful not to spread the jam all the way to the cookie edges (stay within ¼” of the cookie edge). Place the cut-out sugar-dusted cookie tops over the jam-spread bottom cookies to create the sandwich. If desired, use a tiny spoon to carefully add a bit more jam into the center cut-out of each cookie.

Store cookies in an airtight container in the refrigerator for up to 3-4 days. To freeze cookies, package unassembled cookies between layers of parchment paper in an airtight container. Bring cookies to room temperature before filling with jam and assembling as above described.