Instructions: Combine flour, salt and baking powder in medium bowl.

Finely grind nuts with 2/3 cup sugar in food processor.

Using electric mixer, beat butter in medium bowl until light and fluffy.

Add ground nut mixture; beat to blend. Beat in egg, yolk and extract. Stir dry ingredients into butter mixture. Divide dough into 4 portions. Flatten each into disk. Wrap disks in plastic and refrigerate until firm, about 2 hours.

Preheat oven to 325 degrees F.
Roll out 1 dough disk on heavily floured work surface to thickness of 1/8 inch (keep remainder refrigerated.) Cut out cookies, using floured 3-1/4x2-inch tree-shaped cutter. Quickly transfer cookies to ungreased cookie sheet, spacing 1/2-inch apart.

Using 3/8-inch round pastry bag, tip, cut out rounds or "ornaments" from half of cookies. Gather scraps; reshape into disk and refrigerate.

Bake cookies until golden, about 10 minutes. Using spatula, transfer cookies to rack and cool. Repeat rolling, cutting and baking with remaining dough disks and scraps.

Lightly sift powdered sugar over cookies with ornament cutouts.

Boil jam in heavy small saucepan until thickened, stirring constantly, about 4 minutes. Spread 1 teaspoon jam over solid tree cookies, leaving 1/4-inch border. Immediately top each cookie with 1 tree with ornament cutouts press gently to adhere. Cookies can be prepared 2 weeks ahead.

Place in single layer in airtight container and refrigerate.

Layer them between sheets of waxed paper and arrange in cookie tins lined with tissue paper.

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