Line two baking sheets with grease proof paper and place to one side.
In a bowl, cream together the butter and icing sugar until pale and creamy using an electric whisk.
Whisky in the almond and vanilla extracts.
In a separate bowl sift together the plain flour and cornflour.
Add the flour and cornflour mix to the butter and icing sugar in thirds. In between each third of flour/cornflour, whisk in 1 tablespoon of plant milk.
Spoon the dough into a piping bag that has been fitted with a star tipped nozzle.
Pipe 24 rosettes of equal size across the two baking sheets.
Once piped, place them into the fridge for at least 30 minutes or the freezer for at least 15 minutes.
While the whirls chill, pre-heat the oven to 180C / 356F /gas mark 4.
Once the whirls have chilled, place into the centre of the oven and bake for 12-15 minutes.
Remove them from the oven once the edges have become to go golden brown.
Leave them to cool down on the trays.
In the meantime, mix the icing sugar and butter to make the buttercream.
As soon as the biscuit whirls are cold, fill a second piping bag with the butter cream and pipe a small amount of butter cream around the edges of one whirl.
Spoon 1 teaspoon of jam into the centre then sandwich together with a second whirl.
Repeat this process for the remaining whirls.
Dust with a little icing sugar (optional) and enjoy