Line two baking sheets with parchment paper or silicone baking mats.
In a large mixing bowl, beat the softened Plugra unsalted butter and granulated sugar together with a hand mixer or stand mixer until light and fluffy, about 2–3 minutes.
Add flour, salt, and vanilla extract to the butter mixture. Mix just until a soft dough forms. It may look slightly crumbly at first, but keep mixing until it comes together.
Scoop about 1 tablespoon of dough and roll into smooth balls. Place the dough balls on the prepared baking sheets, spacing them about 1 1/2 inches apart.
Using your thumb or the back of a small ½-teaspoon measuring spoon, press an indentation into the center of each dough ball.
Spoon a small amount of raspberry jam into each indentation, about ½ teaspoon per cookie. Avoid overfilling so it doesn’t spill over while baking. Refrigerate at least 2 hours.
Preheat oven to 350°F. Bake the cookies 10-14 minutes, or until the edges look set and the bottoms are lightly golden. Allow cookies to cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely. For a perfectly round, polished look, while the cookies are warm, place a round cookie cutter slightly larger than the cookie over it and gently swirl in a circular motion.
In a small bowl, whisk together powdered sugar, 2 teaspoons of the water, and almond extract. Mix well then check the drizzling consistency. Add the remaining 1-2 teaspoons of water if needed.
Drizzle the almond glaze over the tops using a spoon or piping bag. Allow the icing to set before serving on a platter or storing in an airtight container.