Cream together the butter and sugar then beat in the eggs.
Mix together the flours, almonds and salt and mix with the butter to make a dough.
Chill the dough mixture for at least an hour.
Preheat the oven to 180 C.
Roll out the dough to 3 mm and cut out 16 plain heart bases cookies and 16 heart cut-out cookies for the top.
Chill each batch of cookies before cooking for 10 minutes.
Cool the cookies on a wire rack while preparing the filling.
To make the buttercream icing cream the butter together with the icing sugar and a few drops of red food colouring.
Spread icing on a bottom cookie then add a top cut-out cookie. Sprinkle over some icing sugar and carefully fill the cut-out with a teaspoonful of jam.