Prepare the hazelnuts

1. Preheat the oven to 375°F.
2. Place hazelnuts on a baking sheet, and toast in the oven for 8-10 minutes.
3. Remove from oven, and immediately transfer nuts to a clean towel. Vigorously rub the nuts in the towel to remove as much of the skins as possible. Don't worry too much about leaving some skin on the nuts, it adds a nice texture and color to the cookies. Set nuts aside until completely cool.
4. Place the hazelnuts and a couple of the teaspoons from the the measured flour in a food processor. Pulse the nuts in the processor until finely ground. Set aside. (Hint: the flour will absorb the oils from the nuts and will prevent a nut butter from forming in the food processor.)

Make the Hazelnut Linzer Cookies

1. In the bowl of an electric mixer fitted with the paddle attachment, beat butter and sugar on medium speed until light and fluffy, about 5 minutes.
2. Add egg, vanilla and almond extract. Beat until smooth, about 3 minutes.
3. Whisk together reserved hazelnuts, flour, baking powder, cinnamon, nutmeg, and salt. Add to butter mixture; beat on low until combined, about 2 minutes.
4. Form dough into two flattened disks and wrap each with plastic wrap. Refrigerate until firm, at least 1 hour or overnight.
5. Preheat oven to 350°F.
6. Line two baking sheets lined with Silpat mats or parchment paper. Have cookie cutters at the ready. I used a 2 1/2- inch round fluted round cookie cutter, 2 1/2-inch round cutter, and a couple of 1-inch smaller holiday shaped cookie cutters. You can get creative with sizes and shapes but just remember to account for the size and shapes when baking.
7. On a lightly floured work surface, roll out half the dough to 1/4-inch thickness. Using the larger cookie cutters, cut out cookies. With a wide and thin spatula, gently transfer cookies to the prepared baking sheets. Using the smaller cutter, cut the centers out of half of the cookies.
8. Combine scraps and re-roll to cut more cookies. You can either add the center cutouts to the scraps or bake up some small decorative shaped cookies like I did.
9. Repeat rolling and cutting with the other half of the dough.
10. Bake for 12-15 minutes until the edges are golden, rotating the pans halfway through. Remove from oven; place on wire racks until completely cool. FYI, I made various shapes and sizes. If you do the same, be sure to bake the cookies of similar size together, as smaller cookies will bake quicker than the larger cookies.

Decorate the Hazelnut Linzer Cookies

1. Lightly sift the powdered sugar sugar over the decorative tops; set aside.
2. Spread a small spoonful of jam on the cookie bases. Leaving a little rim around the edges to prevent the jam from squishing out the sides when sandwiched.
3. Sandwich the cookie bases with the sugar-dusted, windowpane tops.