1. Beat sugar, butter and extract in large bowl until light and creamy, about 3 minutes. On low speed, gradually beat in flour until dough forms. Cover; chill at least 1 hour.
2. Heat oven to 350 degrees. Shape dough into 1-inch balls. Place 2 inches apart on ungreased baking sheets. With thumb, make indentations in center of each. Fill each indentation with 1/4 tsp. jam.
3. Bake in 350 degree oven 14 to 18 minutes, until lightly browned. Cool on rack.Glaze:
4. Whisk together sugar, almond extract and water in small bowl until smooth and good drizzling consistency. Drizzle over cookies. Makes about 3 dozen cookies