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In a large bowl combine butter with sugar, eggs, vanilla and almond extract; beat using an electric mixer on high speed until light and fluffy.
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In another bowl combine the flour with baking powder, baking soda and salt; gradually stir into the butter mixture until well blended.
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Cover bowl with plastic wrap and chill for 2 hours.
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Set oven to 400°F.
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Line cookie sheets with parchment paper (do not grease cookie sheets use parchment paper only).
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Roll the dough into tablespoon sized balls and place ont he cookie sheet.
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Make a well in each ball with your thumb or teaspoon, and then fill the well with apricot jam.
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Bake 8 Mins at 400 degrees.
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Cool on the cookie sheet for 2 minutes and then transfer to a wire rack to cool completely.