Using a stand mixer with a paddle attachment, beat unsalted butter and granulated sugar on a medium/high speed for a couple of minutes, until it is smooth and creamy. Add almond extract and salt and mix again.
Reduce speed to low and gradually add the cornstarch and flour. Beat the mixture for a few minutes until all ingredients are well incorporated and the dough is smooth and without any clumps.
Cover the dough with plastic wrap and refrigerate for an hour.
When the dough is chilled, preheat the oven to 350°F, line a baking sheet with parchment paper and set aside.
Shape the dough into 1.5 inch balls and slightly press the top. Using a finger, press the dough in the center creating a depression. Fill the center of the cookies with raspberry jam. Put in the fridge for 10 minutes.
Bake at 350°F for about 12-15 minutes or until the edges are lightly brown. Let the cookies sit on the baking sheet for about 10 minutes, then remove then on a wire rack.
When the cookies are cooled off, mix all the ingredients for the glaze, whisk it and drizzle over the cookies. Enjoy!