Cream sugar, butter and almond extract. Add flour, mix well. Shape dough into 1-in balls, place 2 in apart on cookie sheets. With thumb, make indentation in center of each cookie (edges may crack slightly). Fill each with 1/4 tsp jam.
Bake at 350 for 14 to 18 minutes or until edges are lightly browned. Let stand 1 minute; remove from cookie sheet. Stir together 10X sugar and 1-1/2 tsp 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. Tip: If cookies are spreading too much, chill dough 1 hour or stir in 1 to 2 tablespoons flour.