Preheat oven to 350 degrees and line baking sheets with parchment or a silicone baking mat.
In a large mixing bowl, beat butter until light and fluffy, about three to four minutes. Add in sugar, salt and extract and mix well.
Add in flour, mixing until just combined.
Using a cookie scoop or a tablespoon, portion out dough until you have 24 equal portions. Roll into balls and place on baking sheets. Using your thumb, press down into the balls of dough, forming an indentation. Fill each with about 1/4 to 1/2 teaspoon of jam.
Bake at 350 degrees for 14-16 minutes or until the edges barely begin to turn brown.
Cool on wire racks.
To glaze, mix together powdered sugar, milk and extract until well combined. Drizzle over cooled cookies and allow glaze to harden.