In a large bowl, cream together the softened butter and granulated sugar until light and fluffy (about 3-4 minutes).

Beat in the vanilla extract and almond extract until well combined.

Whisk together the flour and salt. Gradually add dry ingredients to the butter mixture, mixing just until combined.

Wrap the dough tightly in plastic wrap and chill in the refrigerator for at least 1 hour.

Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.

Roll the chilled dough into 1-inch balls, then roll each ball in the coarse sanding sugar until coated.

Place balls 2 inches apart on baking sheets. Use your thumb or the back of a small spoon to press two overlapping indentations to form a heart shape.

Fill each heart indentation with about 1/2 to 1 teaspoon of jam.

Bake for 12-14 minutes until the edges are lightly golden. Let cool on the pan for 5 minutes before transferring to a wire rack to cool completely.