Preheat oven to 350 degrees F and spray a large baking sheet with oil, use a silpat mat, or line with parchment paper.
If making almond meal, place raw almonds into a high-speed blender or food processor. Process on high speed until a fine crumb, making sure not to process too long or the oils will release. Alternatively, you can use store bought almond meal.
In a large bowl, whisk the dry ingredients (almond meal, oat or rice flour, ground flax, salt, and baking powder). Use your fingers to break up any clumps of the almond meal. In a smaller bowl, mix together the peanut or almond butter, maple syrup, and almond extract. Add wet mixture to dry mixture and stir until combined. If dough is too dry, you can add a splash of almond milk (only 1 tsp at a time). The dough will come together, be patient.
Shape dough into balls (about 1.5 tbsp or so). If dough is too sticky, place in the fridge for 15-20 minutes to firm up.
Roll balls in coconut if desired. Place balls of dough about 1.5-2 inches apart on the baking sheet. With your thumb, press into the middle of the ball and shape a small well with your fingers. Add 1 tsp of jam into each well.
Bake at 350F for 10-12 minutes, watching closely after 9 minutes. Cool on sheet for 5 minutes and then transfer to a cooling rack.
Enjoy! Store in an airtight container once completely cooled.