Preheat the oven to 400°F and line two baking sheets with parchment paper.
In a large bowl, place ¾ cup unsalted butter (room temperature), ½ cup granulated sugar, and ½ teaspoon salt. Beat with the paddle attachment of a stand mixer or with a hand mixer on medium-high until light and fluffy, about 3–4 minutes, scraping down the sides and bottom of the bowl as needed.
Add 1 large egg (room temperature), 1 teaspoon vanilla extract, and ¼ teaspoon almond extract (optional). Beat until well combined, scraping the bowl two or three times to fully incorporate the ingredients.
Add 2 cups all-purpose flour in 2–3 additions and mix on low until the flour is completely incorporated. Scrape the bowl as needed and avoid overmixing.
Lightly dust a clean work surface with flour. Turn the dough out onto the surface and roll it to ¼ inch thickness.
Use a 1½-inch round or scalloped cookie cutter to cut out as many rounds as possible. Gather scraps, gently knead once or twice, reroll to ¼ inch, and cut more cookies as needed.
On half of the cut cookies, use a ½-inch heart or circle cookie cutter to cut a hole in the center to create the top pieces for the sandwich cookies.
Place all cookies on the prepared baking sheets, spacing them about 1 inch apart. Chill the baking sheets in the freezer for 5 minutes.
Bake the cookies for 7–8 minutes, until the edges are just barely turning light golden brown. Remove from the oven and let the cookies cool completely on the baking sheets.
Once cooled, spread a scant teaspoon of strawberry jam (or your favorite jam) onto each whole cookie (the ones without the center cut-out). Top each with a cut-out cookie to form a sandwich.