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Preheat the oven to 350. Spread almonds on a rimmed baking sheet and toast in the preheated oven until lightly browned and fragrant, about 6-10 minutes. They will continue to cook outside of the oven so make sure to take them out as soon as you can smell them! Let cool.
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While your almonds cool, whisk together flour, baking powder, salt and cinnamon in a medium bowl. Set aside.
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Process the almonds and a ¼ cup of the brown sugar in a food processor until they are finely ground. Be sure to pulse so as not to make almond butter.
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In a large bowl, beat the butter and remaining ¼ cup brown sugar with a hand mixer until light and fluffy, about 2-3 minutes. Beat in the egg and vanilla.
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Reduce speed to low and gradually add the ground almonds, then add the flour mixture in several additions. Mix until just combined, being careful not to over mix.
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Divide the dough in half, shape into disks, wrap securely in plastic wrap, and refrigerate 2 hours or until firm but not hard! If you want to prepare the dough the night before, just allow the disks to warm up on the counter until they are still firm but not soft.
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Preheat the oven to 350 and line 2 baking sheets with parchment.
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On a lightly floured surface, roll out each piece of dough to 1/8 inch thickness. Cut out using a 3 inch cookie cutter and place on a prepared baking sheet, spacing them 1 inch apart. Using a 1 inch cookie cutter, cut out the centers of half of the rounds, re-rolling the scraps. Bake the bottoms and the tops (the ones with the holes) on separate cookie sheets!
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Bake, one sheet at a time, rotating the cookie sheet half way through, until the edges begin to brown, 8-10 minutes. Cool slightly on the cookie sheet and then transfer to a wire rack to cool completely.
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When the tops have partially cooled, dust them generously with powdered sugar.
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Spread about ¾ teaspoon of preserves on each cookie without holes. You can use a little more if you like. Place a powdered top on each bottom and press gently to stick them together!