In a medium-size bowl whisk together the dry ingredients almond flour, gluten-free flour, baking powder, and salt. Set aside.
In a separate large bowl or KitchenAid Mixer, on medium speed, cream the butter and sugar together for 2-3 minutes until light and fluffy.Next, add in the egg, vanilla extract, and lemon zest. Continue mixing for another 1-2 minutes, while scraping down the bowl.
Add in the dry ingredients, and continue to mix until well combined.
Once the dough has formed, divide the ball of dough into two equal pieces. Flatten the dough into a large disk, and wrap each disk of dough with plastic wrap.Store in the dough in the refrigerator for at least 2 hours, or overnight.
After two hours remove the dough from the refrigerator and pre-heat the oven to 350° F. Line two large baking sheets with parchment paper and set aside.
Clear some space on the counter and lay down a large piece of parchment paper. Lightly dust the parchment paper with a few tablespoons of gluten-free flour. Using only one half of the dough at a time, knead the dough until it becomes flexible enough to roll out.Roll out the dough with a rolling pin to about 1/4-inch thick. Then using a 2-inch scalloped cookie cutter with the detachable center, cut out the tops of the cookies. Each Top will have a doughnut hole appearance.Continue until the entire half of dough is used. You should have around 16 tops.
Place the scalloped cookies onto one of the baking sheets, and bake for 10 minutes.
Remove from the oven and set aside to cool.
Grab your second piece of dough. If using a cookie cutter with a detachable figure, remove the figure. You should now have the scalloped shape cookie cutter without the cut-out center. Repeat the steps above until you have 16 cookie bottoms without the doughnut hole center. Place in the oven for 10 minutes. Remove and set aside to cool. Separate the top of the cookie from the bottom of the cookie for decoration.
Place 1/4 cup of powdered sugar into a sifter, and sift over the tops of the cookies.
Turn the remaining cookies flat side up, and place one teaspoon of jam in the center.
Lightly press the cookie tops onto the jam-filled bottom cookies, sandwiching them together.
Store the cookies in a tightly sealed container at room temperature for up to 3 days.