Heat oven to 350°F. In large bowl, combine butter and sugar; beat until light and fluffy. Add almond extract and egg; blend well. Add flour and baking powder; mix well. Stir in 1/2 cup chocolate chips.
Divide dough into 4 equal parts. On lightly floured surface, shape each part into 12-inch roll. Place rolls about 3 inches apart on 2 ungreased cookie sheets. Using handle of wooden spoon or finger, make depression about 1/2 inch wide and 1/4 inch deep lengthwise down center of each roll. Fill each roll with 2 tablespoons jam.
Bake at 350°F. for 15 to 20 minutes or until light golden brown, switching cookie sheets halfway through baking time. Cool 5 minutes. Cut each baked roll diagonally into 12 cookies; place on wire racks. Cool 10 minutes or until completely cooled.
In small microwave-safe bowl, combine icing ingredients. Microwave on HIGH for 30 seconds. Stir; continue microwaving, stirring every 10 seconds, until chocolate is melted and can be stirred smooth. Drizzle icing over cooled cookies. Let stand until icing is set before storing. Store in loosely covered container.