In a large bowl and using an electric mixer, beat butter and sugar until light and fluffy, about 2 minutes. Add the egg yolks, almond extract and salt. Mix until combined, scraping down the sides of the bowl if necessary. Add the flour and mix just until combined.

Scoop a tablespoon of dough and use your hands to roll it into a ball. Roll dough ball in granulated sugar and place on parchment-lined baking sheet. Place each ball of dough about 1 ½ inches apart from each other on the baking sheet.

Using your thumb or the back of a round ½ teaspoon measure, create two indentations in the shape of a heart in the center of each dough ball. Fill with about ½ teaspoon raspberry jam. Repeat with remaining cookie dough.

Preheat oven to 350 F. While the oven preheats, place the cookie sheet in the refrigerator for 10 to 15 minutes. This will prevent the cookies from spreading.

Bake cookies for 10 to 12 minutes or until the edges are set. Allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.