Chocolate Raspberry Linzer Cookies

2 1/3 cups all-purpose flour
1 teaspoon baking powder
1/2 teaspoon salt
1 cup granulated sugar
3/4 cup butter, softened
2 eggs
1/2 teaspoon almond extract
2 cups chocolate chips
3/4 cup raspberry jam
Confectioners' sugar

In medium bowl, combine flour, baking powder and salt. Set aside.

In large bowl, combine sugar and butter; beat until creamy. Beat in eggs and almond extract. Gradually beat in flour mixture. Divide dough in half. Wrap each half in plastic wrap and chill until firm. Heat oven to 350 degrees F.

On lightly floured board roll half of dough to 1/8-inch thickness. Cut with 2 1/2-inch round cookie cutter. Repeat with remaining dough. Place on ungreased cookie sheet and bake for 8 to 10 minutes. Cool completely.

Melt chocolate chips over hot water, stir until smooth. Spread 1 teaspoon chocolate on flat side of cookie, top with 1 teaspoon of raspberry jam. Put cookies together to form a sandwich and sprinkle with confectioners' sugar.

Yield: 3 dozen