1. Place almonds in a food processor and pulse until the almonds are ground. Set aside.

2. In the bowl of an electric mixer fitted with a paddle attachment, whip the butter until smooth. Add the sugar and continue mixing until the mixture becomes light and fluffy, 3 to 5 minutes. Take care to scrape down the sides of the bowl from time to time so the butter and sugar are fully integrated and somewhat "fluffy." In another bowl, combine and mix the flour, almonds, cinnamon, and nutmeg.

3. Because this dough has a good amount of butter, it needs "resting" time and needs to be rolled fairly quickly. Lay 3 large pieces of wax paper in a single layer on a flat surface. Sprinkle each one with a light coating of flour. Remove the bowl from the mixer and, using a rubber spatula, blend the flour mixture in with the butter. When the ingredients are fully integrated, place of the batter on each of the pieces of wax paper. Coat dough with a light layer of flour, and top with another piece of wax paper of the same length to make 3 batter "sandwiches." Place two of them in the refrigerator and work with one at a time.

4. Preheat the oven to 350 degrees F. Roll the first batch into as neat a shape as possible. What matters most is avoiding creases or cracks and getting it to about -inch in thickness. When the first is rolled, refrigerate it and repeat the same process for the other two.

5. Remove the first rolled sheet from the refrigerator and cut as many 1 1/2-inch hearts (or rounds). Reserve the scraps in the refrigerator. Arrange them neatly in a single layer on a greased baking sheet. Repeat with the other two sheets, reserving any scraps.

6. Cut a heart, with the smaller cutter, out of the center of half of all the cookies to create a heart outline. Roll the scraps in between two of the pieces of wax paper and cut additional hearts, if desired. Waste dough? No such thing. Simply reroll all the scraps and refrigerate for a few minutes before cutting into additional cookies.

7. Until they are lightly brown, 12 to 15 minutes. Remove the trays from the oven and allow them to cool slightly for a few minutes before gently transferring them to a flat surface. Put the raspberry jam in a bowl and whisk to remove large lumps.

8. Spoon about 1/4 to 1/2 teaspoon raspberry jam on each bottom and place a "top" heart on each. Dust with powdered sugar, if desired.