Preheat your oven to 180°C and line a baking tray with baking paper.
Cream the butter and sugars together until fluffy. Add the egg and almond essence and mix in.
Add the flour and baking powder and mix to form a dough.
Take heaped teaspoonfuls of the dough and roll them into balls. Arrange the balls on the tray, then gently press the centre of each ball with your thumb to make a small hole.
Fill the holes with apricot jam (about 1/4 teaspoon per cookie). Bake for 8 minutes, then turn the tray 180 degrees and bake for a further 8 minutes or until the edges are starting to go golden. Transfer to a cooling rack and allow to cool completely.