In large bowl, beat butter and sugar until light and fluffy, scraping bowl often.
Add vanilla and egg yolks; beat 1 minute.
Sift together almond flour, salt, cinnamon and nutmeg. Add flour mixture to butter mixture and blend just until combined.
Form dough into 2 discs; wrap each in plastic wrap and chill at least 30 minutes.
Heat oven to 350 degrees F. On lightly floured surface, roll one disc of dough to 1/4-inch thickness. Using a 2-inch heart-shaped cookie cutter cut out cookies. Transfer cookies to parchment-lined baking sheet. Gather dough scraps and repeat. Chill cut out cookie shapes on pan for 10 minutes. (This helps cookies keep their shape).
Bake at 350 degrees F. for 10-14 minutes, until edges are just beginning to brown. Let cool 5 minutes on pan, then transfer to cooling rack.
Remove second disc of dough from refrigerator. To make the cookie tops, roll and cut as before. Using a very small cookie cutter, cut out the center of each cookie shape, creating peekaboo cutout for jam to show through when sandwiched with the bottoms.
Place cookie tops on parchment-lined baking sheet. Chill and bake as before. Allow cookie tops and bottoms to cool completely.
To assemble: Sift powdered sugar over all the cookies that have holes in the centers. Spread jam on remaining cookies, almost to the edge. Top each with sugar-dusted cookie.