Step 1: In a medium bowl, combine flour, baking powder, and sugar.
Step 2: In a separate bowl, cream butter and sugar, mix in eggs and almond extract.
Step 3: Slowly add the flour while mixing. Wrap the dough in a plastic bag and refrigerate for 2-3 hours or place in a freezer for about 45 minutes.
Step 4: Pre-heat the oven to 325°F. Roll out half of the dough in a disk about 1/4 inch thick.
Step 5: Cut circle shapes out with a glass or a cookie cutter. Place a little bit of filling in the middle of each circle.
Step 6: Pinch the sides of the dough together to form a triangular shape with the filling being open. Arrange on baking sheet and refrigerate for about 10-15 minutes. Repeat with remaining dough.
Step 7: Bake the cookies for 12-14 minutes or until just starting to turn golden.