Heat oven to 350. In large mixer bowl combine sugar, butter and almond extract. Beat at medium speed, scraping bowl often, until creamy (1 to 2 minutes). Reduce speed to low; add flour. Continue beating until well mixed (1 to 2 minutes). Shape dough into 1-inch balls. Place 2 inches apart on cookie sheets. With thumb, make indentation in center of each cookie (edges may crack slightly). Fill each indentation with about 1/4 teaspoon jam. Bake for 14 to 18 minutes or until edges are lightly browned. Let stand 1 minute; remove from cookie sheet.

In small bowl stir together confectioner's sugar and 1-1/2 teaspoons almond extract. Gradually stir in enough water for a thin glaze. Drizzle over cooled cookies.

Makes 3 1/2 dozen cookies. Store in airtight containers up to 1 week or freeze up to 3 months.

2 tablespoons flour.