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1. Stir together flour, 1/4 cup granulated sugar, and 1/4 cup of the ground almonds in a medium bowl. Cut in 1/2 cup butter with a pastry blender until pieces are pea-size. Stir together egg yolk and 1 teaspoon water; gradually stir egg mixture into flour mixture. If necessary, add 1 to 2 teaspoons more water until dough clings together. Gently knead the dough just until a ball forms. Wrap dough in plastic wrap and refrigerate for 30 to 60 minutes or until dough is easy to handle.
2. Meanwhile, for filling, beat 1/4 cup softened butter, cream cheese, and 2 tablespoons granulated sugar in a small bowl with an electric mixer on medium speed until the mixture is light and fluffy. Beat in egg, shredded orange peel, and juice, scraping side of bowl occasionally. Stir in the remaining 1/4 cup ground almonds. Set filling mixture aside.
3. Preheat oven to 325F. Grease twenty-four 1-3/4-inch muffin cups. Divide dough into 24 equal pieces; shape pieces into 1-inch balls. Place balls in prepared muffin cups. Press dough evenly on the bottoms and up the sides of the muffin cups.
4. Spoon about 1/2 teaspoon preserves into each pastry-lined cup. Spoon almond filling over preserves. Bake in preheated oven about 25 minutes or until filling is set. Cool in muffin cups on a wire rack for 5 minutes. Transfer tarts to wire rack and cool completely.
5. Just before serving, lightly sprinkle tarts with powdered sugar and, if desired, top each with a berry. Makes 24 cookies.