In a large bowl, combine the gluten-free flour, cornstarch, powdered sugar, baking powder, and salt. Stir or whisk well to ensure all ingredients are evenly distributed and to remove any lumps.

In a separate small bowl or measuring cup, mix the melted coconut oil, coconut milk, and vanilla extract (and almond extract if desired).

Pour the liquid mixture into the flour mixture and stir until the dough comes together. If the dough seems too dry, add a little more coconut milk, one tablespoon at a time, until it is soft and pliable without being wet or sticky.

Gather the dough into a disc, wrap it in plastic wrap, and chill for 10-15 minutes. Avoid chilling for too long, as the dough may become too firm to roll. If this happens, allow it to soften slightly at room temperature before rolling.

Preheat the oven to 350°F. Line baking sheets with parchment paper.

Place the dough between two sheets of parchment paper, rolling it out to 1/4 inch thickness without adding additional flour.

Use a 2-inch cookie or biscuit cutter to cut out shapes. For half of the cookies, cut a small circle (around 1/2 to 1 inch) in the center. The large side of a piping tip works well for this.

Gather any excess dough and roll it out again, but avoid rerolling more than once, as this can make the cookies tough.

Arrange the cookies on the prepared baking sheets with about 1 inch of space between them. Bake for 9-11 minutes, or until the edges are just starting to brown and the cookies feel dry to the touch.

Let the cookies cool on the baking sheets for 5 minutes, then transfer to a cooling rack.

Once the cookies are completely cool, begin assembling. Place the cookies with cut-out centers on a rack and dust them generously with powdered sugar. Flip the solid cookies over so the bottom faces up, add about 1 teaspoon of raspberry jam to the center, then gently press a powdered sugar-dusted cookie on top.