30 cookies
Use an electric mixer to cream together until fluffy:
3/4 cups unsalted butter, softened (1.5 sticks)
2/3 cups sugar
Beat in just until incorporated:
1 egg
1 tsp. vanilla
1/4 tsp. lemon extract (optional)
Whisk together and add slowly to the butter mixture:
2 cups all purpose flour
1/2 tsp. baking powder
1/2 tsp. salt
Refrigerate the dough for about 1 hour.
Roll the dough into 1" balls using your palms, then flatten them into fat disks. Place about 2" apart on baking sheets lined with baking parchment or silicone mats (2 across x 4 down in a half sheet baking pan).
Use a finger to shape an indentation in each disk. A wide, shallow basin makes for the best ratio of jam to cookie. Fill each with 1/2 tsp. of jam (about 1/3 cups jam total).
Bake 15 minutes at 350, until golden but not browned. If baking two pans at once, rotate them from top to bottom halfway through.
Remove to wire rack to cool.