Weigh or measure the flour, salt, and cocoa powder into a bowl and whisk to blend. In another bowl, weigh or measure the white and light brown sugar and set aside. In a stand or hand-held mixer combine the butter and cream cheese till thoroughly incorporated. Add the almond extract and the sugars and mix on medium speed for at least 3 minutes. It takes a little while to get the sugars mixed into the butter and cream cheese.
Slowly add the flour mixture to the mixer. Don't dump or the cocoa powder will go everywhere. Lightly cover and put into the refrigerator for at least 2 hours. You want the butter very cold.
Preheat oven to 350° and line 2 cookie pans with parchment paper, so they are ready. I am using a small cookie scoop for ball size, then roll the dough into a ball. Take your thumb and press down in the middle. Don't go too far down or the jam will leak out the bottom during baking. Taking a ¼ teaspoon spoon and fill each hole with the raspberry preserves.
I put the cookie pan with the ready to bake cookies into the freezer for 10 minutes before baking. The dough gets warm from your hands when you were forming the balls — Bake for 12-14 minutes. After taking the baked cookies out of the oven, leave them on the cookie pan for a minute or two before moving to a cooling rack. After they have cooled completely, I dust the tops of the cookies with powdered sugar.