In a medium bowl, use a hand or stand mixer to combine butter and 1/2 cup confectioners' sugar, until light and creamy. Add egg and lemon extract and beat until combined. Add flour and lemon zest and mix ONLY until most of the flour is combined. Do NOT over mix or your cookies will be tough and crumbly.
Divide dough in half and wrap each half in plastic. Chill for at least 30 minutes.
Roll out dough halves on a floured surface. Using small round cookie cutters, cut out cookie bottoms and tops. With a patterned mini cutter, cut a center hole into each of the tops.
Bake for 7 to 9 minutes or until barely golden. The less browned they are, the softer the finished cookies will be.
Cool on a wire rack. Place baked cookies into freezer safe plastic bags or wrap with plastic wrap and an exterior layer of aluminum foil to prevent freezer burn.
When ready to assemble and serve, thaw cookies. Sprinkle tops of cookies with confectioners' sugar; spread a thin layer of jam onto bottom of each cookie and place a dusted top onto the top,pressing gently.
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