Preheat your oven to 350°F (175°C) and line your baking sheets with parchment paper.
In a medium bowl, whisk together the flour, baking soda, baking powder, and salt.
In a large bowl, beat together the softened butter, granulated sugar, and powdered sugar until light and fluffy—about 3–4 minutes.
Add the eggs one at a time, mixing well after each addition. Then stir in both vanilla extract and almond extract if using.
Gradually add the dry mixture to the wet mixture on low speed until just combined.
Scoop out about one tablespoon of dough and roll it into a ball. Flatten it into a disc about two inches wide and create a small well in the center.
For half of your cookie discs, fill each well with about one teaspoon of strawberry jam.
Top each jam-filled cookie with another disc of dough and gently seal them by crimping the edges with a fork.
Place your prepared cookie trays in the preheated oven and bake for about 10–12 minutes until the edges are lightly golden brown.
Once baked, let your cookies cool on the sheet for about five minutes before transferring them to a wire rack.