Preheat oven to 350 degrees.

Combine sugar, butter, and almond extract. Beat at medium speed until creamy. Slowly add flour and continue beating until mixed.

Shape dough into balls about the size of a walnut and place on a cookie sheet.

Make a small indentation in center of each ball with thumb. Be careful not to crack edges, which will cause jam to leak out. If edges crack, repair with damp fingers. Fill each with ¼ teaspoon or so of the jam--do not overfill.

Bake 12 minutes or until edges are lightly brown. Let stand on cookie sheet for a minute or so before removing to a cooling rack.

Stir together glaze ingredients--gradually adding water until smooth consistency. Drizzle over cooled cookies.