In a large bowl, cream 1 cup butter and 1/2 cup confectioners' sugar until light and fluffy. Beat in 2 cups all-purpose flour and 1/4 cup cornstarch. Shape into a ball and refrigerate for 1 hour. Roll out to 1/4 inch thickness, cut into appropriate size circles with a glass or cookie cutter and press into tart shells. Spoon 1 teaspoon jam into bottom of each shell.
In a large bowl, cream 1/2 cup butter and 1/2 cup white sugar until light and fluffy. Beat in rice flour and cocoa powder. Beat in eggs and 2 teaspoons almond extract. Fill tarts 2/3 full.
Bake in the preheated oven for 10 to 15 minutes, or until golden brown and filling is set. Allow to cool.
In a small bowl, Stir together 1 cup confectioners' sugar, 2 tablespoons butter and 1/2 teaspoon almond extract. Spread on tarts. Garnish each tart with a maraschino cherry.
