In a stand mixer bowl, cream together the butter and sugar until light. Scrape down the bowl and add the egg and extracts and beat until fluffy.
In a separate bowl, combine the flours, salt, cinnamon and lemon zest; mix well. Add to the butter mixture in two batches, scraping the bowl down in between.
Form the dough into a disc and wrap in plastic for at least one hour until chilled and firm (dough can be made 1 day ahead).
Preheat oven to 350°. Line cookie sheets with parchment paper.
On a well-floured surface, roll out half of the dough to ¼-inch thickness. Keep the remaining half refrigerated until ready to use.
Use cookie cutters to cut out desired shapes. Using a smaller cutter, cut “windows” out of the centers of half of the cookies.
Gather dough scraps into a disc, re-wrap in plastic and chill before rolling out again.
Place cookies on prepared baking sheets, spacing about 2 inches apart. Bake for 8-10 minutes, depending on size of cookies, until barely golden brown. Be careful not to over-bake.
Once baked cookies are completely cooled, dust the window cookies with confectioner’s sugar using a small wire mesh strainer.
Spread a dollop of jam on the solid cookies and place a window cookie on top to make a sandwich.
Store in an airtight container until ready to serve. This recipe will make several dozen sandwich cookies, depending on size.