Preheat oven to 350°F. Line a 24 mini muffin tin with baking cups. Alternatively, line a baking sheet with the mini muffins cups spaced 2-inches apart.
In the bowl of a food processor, pulse the flour, almond meal, sugar, baking powder and salt until blended. Add the butter, vanilla and almond extract. Pulse until the mixture becomes a soft dough.
Using a small cookie scoop (flat - not heaping) roll balls of cookie dough into tight balls. With the cookie dough ball cupped in one hand, make an indentation with the pinky finger from the opposite hand into the center of the ball. Make the well half the depth of the dough ball, then place it in the baking cup, with the hole facing up. If the dough ball starts to crack or split, re-roll until it’s smooth, tight and pliable. Continue until the mini-muffin tin is full. Fill each cookie with a heaping 1/4 teaspoon of blueberry jam. The jam should completely fill the indentation and be somewhat overfilled.
Bake for 15 to 18 minutes or until lightly browned on the edges. Do not over bake! Allow the cookies to rest in the pan for 5 minutes, then transfer to a wire rack to cool. Once cooled, dust with powdered sugar. Store at room temperature in an airtight container. Cookies will keep for up to 5 days.