Preheat oven to 325 degrees.
In medium bowl, mix together flour, baking powder and salt. Set aside.
Using mixer, cream butter. Add sugar, eggs (one at a time). almond extract and mix thoroughly.
Slowly add in dry ingredients.
Form cookie dough into two equal sized balls. Place in large bowl and refrigerate for 15-20 minutes.
Roll out dough with rolling pin to 1/4" thickness. Cut out heart shapes. Cut out center smaller heart shape in half of the cookies to create "tops" (make sure you have equal number of "tops" and "bottoms)."
Space out on cookie sheet (make sure they don't touch) and bake for 5-7 minutes at 325. I turn the trays about half-way through.
Let cookies fully cool before spreading a teaspoon of red raspberry preserves on "bottoms." Top with "tops." Sprinkle with confectioners sugar.