Preheat oven to 350 degrees F.

Line two baking sheets with parchment paper and set them aside.

In a large bowl with a hand mixer, or in the bowl of a stand mixer, cream the butter until fluffy.

Add the egg and vanilla extract and mix until combined. 

In a medium-sized mixing bowl whisk together all-purpose flour, powdered sugar, baking powder, and kosher salt.

Slowly incorporate the flour mixture into the dough and mix until just combined.

Using your hand knead the dough into a ball.

Sprinkle flour over your counter or workspace and add the dough to the floured surface and sprinkle the top of the dough with a dusting of flour.

Using a floured rolling pin, roll the dough until it is 1/4 inch thick.

Using a heart-shaped or round cookie cutter, cut out an even number of cookies. I got about 44 cookies.

Take half of your cut-out cookies and cut out the center with a smaller cookie cutter.

Place cookies on baking trays and bake for 15 - 18 minutes, or until the edges are a bit golden. 

Once fully cooked remove from the oven and let cool.

Once they are cool, take the full cookies, turn them over, and with a spatula or spoon, spread 1 teaspoon jam on top of a cookie.

Take the cookie with the hole in the middle and sift some powdered sugar over them.

Take that top piece and place them over the jam cookies like a cookie sandwich. 

Continue until completed and enjoy.