In medium bowl, beat sugar and butter with an electric mixer on medium speed until well blended. Beat in egg and almond extract until light and fluffy.
Mix together flour, baking powder, salt and add, beat on low speed until dough is smooth, scraping down sides of bowl frequently with a rubber spatula. Wrap dough and refrigerate 2-3 hours, until firm.
Meanwhile, finely chop dried apricots. In a small bowl stir together apricots and honey. Set apricot filling aside at room temperature until dough has chilled.
Heat oven to 35'F. Between pieces of waxed paper, roll out dough 1/8" thick. Cut out cookies with 2" round cutter. Reroll scraps to make additional cookies.
Place half of cookies 2" apart on lightly greased cookie sheets. Spoon about 1/2 teaspoon apricot filling into center of cookies. Moisten edges of cookies with water and top with remaining cookies to make a sandwich. Press edges together with fingertips to seal. Pierce center of each "pillow" with tines of fork.
Bake 1-12 minutes, or until edges are golden brown. Let cookies cool 2 minutes on sheets, then remove to racks and cool completely. Store in a tightly covered container. Makes about 2 cookies.
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