Beat butter and sugar with electric mixer on medium speed. With mixer on low speed, beat in egg yolk, almond extract and salt until well combined. Beat in flour. Cover and chill in refrigerator for 45 minutes. Dough should be somewhat soft to prevent cracking during shaping.

Preheat oven to 350°. Shape dough into 1-inch balls. Place about 1 inch apart on ungreased cookie sheet. Make a ½- to ¾-inch wide indentation in each cookie with the end of a wooden spoon handle. Bake for about 12 minutes or until light brown on bottom. Cool on wire rack.

Using a small spoon, fill cookies with jam. Place melted chocolate in an unpleated plastic sandwich bag, snip one corner and squeeze bag to pipe chocolate over cookies.