Combine butter and sugar in a large bowl, Beat at medium speed until well mixed. Beat in eggs and almond extract.
In a separate bowl combine flour, baking powder, salt and baking soda
Mix the flour mixture into the creamed butter and sugar until just blended. Then Stir in the oats and walnuts
Cover and refrigerate for at least one hour
Pre-heat oven to 350 degrees and lightly grease a baking sheet or line with parchment paper
Roll out ½ of the dough at a time to about ¼ inch thickness on a floured surface. Using a 2 ½-inch (or desired size round cookie cutter cut out cookie rounds
Once finished place 1 teaspoon of raspberry jam in the center of ½ of the cookie rounds. Place the other half of the rounds on top of the jam halves and press the edges with a fork to seal. Using a sharp knife prick the center of each cookie making an “x” shape
Sprinkle each cookie with sugar. Place cookies on baking sheet 1 inch apart as they will expand!
Bake for 12 - 15 minutes or until lightly browned. Cool 2 minutes on the baking sheet as initially they are a bit fragile. Remove to a cooling rack