Preheat your oven to 350°F (175°C).

In a mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.

Add the egg and vanilla extract, mixing until well combined.

In a separate bowl, whisk together the flour, baking powder, and salt.

Gradually add the dry ingredients to the wet mixture, stirring until a dough forms.

Divide the dough into two equal parts and flatten each into a disk.

Wrap the disks in plastic wrap and refrigerate for at least 30 minutes.

Roll out one disk of dough on a floured surface to about 1/4 inch thickness.

Use a cookie cutter to cut out shapes, placing half of them on a baking sheet lined with parchment paper.

Place a teaspoon of jam in the center of each cookie cutout, leaving space around the edges.

Roll out the second disk and cut out matching shapes, placing them on top of the jam-filled cookies.

Press the edges to seal and cut a small slit in the top for steam to escape.

Bake in the preheated oven for 12-15 minutes or until lightly golden.

Allow to cool, then dust with powdered sugar before serving.