Preheat the oven to 180ºC/ 350ºF/ Gas Mark 4. Line 2 large baking trays with greaseproof paper.
Sieve the flour into a bowl, then rub in the butter or margarine until the mixture resembles fresh breadcrumbs. Stir in 2 tbsp icing sugar and add the Almond Extract, bind together with the egg to bring together to form a firm dough.
Knead gently on a lightly floured surface until smooth, then roll to a thickness of 6mm (¼ inch). Cut out 24 rounds using a 5cm (2 inch) plain cutter, re-rolling the dough as necessary. Place on the baking sheets and chill for 30 minutes.
Bake for about 15 minutes until firm and lightly golden, then set aside to cool on a wire rack.
Sandwich 2 biscuits together with a little jam and place back on the wire rack. Sieve the remaining icing sugar into a bowl and add 3-4 tsp water to form a thick, spreadable icing. Colour small amounts of the icing with Food Colouring and spread over the tops of the biscuits.
Allow to set and then pipe with hearts and your special messages before serving.
This recipe is brought to you by Dr. Oetker Baking range