In a food processor, pulse together the powdered sugar, almond flour, all purpose flour and salt to combine, about 10 seconds.
Add butter and pulse for 10-15 seconds until corse meal forms.
Add egg yolk, cream, vanilla and almond extract and pulse until dough ball forms, about 45-60 seconds.
Transfer to clean surface and form into a disc. Wrap tightly with plastic wrap and chill for 30 minutes in the fridge. You can also freeze all or part the dough at this point if you want.
Once ready to bake, preheat oven to 375°. Prepare baking sheet(s) with parchment paper or silicone baking mat.
Roll dough out to 1/8 inch thick on a floured surface. Dough will be very thin. Using cookie cutter, cut into desired shapes. Use a smaller cookie cutter to remove center shapes in half of the cookies. These will the tops.
Carefully transfer cookie dough shapes to baking sheet. Bake for 8 minutes, rotating baking sheet halfway through baking time.
Let cookies cool for 5 minutes on baking sheet and then transfer to wire rack to cool completely.
Spread 1/2 tsp of filling onto bottom shapes. Lightly dust top shapes with powdered sugar. Then assemble cookies. Store in an air tight container up to one week.