Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper or a silicone baking mat.
In a large bowl, cream together the softened butter and sugar until light and fluffy.
Beat in the egg and vanilla extract until well combined.
In a separate bowl, whisk together the flour, baking powder, and salt.
Gradually add the dry ingredients to the butter mixture, mixing until just combined.
Lightly flour your work surface and roll out the dough to about 1/4-inch thickness.
Using a round cookie cutter (about 2 inches in diameter), cut out circles from the dough.
Place half of the circles on the prepared baking sheet.
Place a small teaspoon of jam in the center of each circle on the baking sheet.
Place the remaining dough circles on top of the jam-filled circles and press the edges gently to seal.
Bake in the preheated oven for 12-15 minutes or until the edges are lightly golden.
Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.
Once completely cooled, dust the cookies with powdered sugar.
Enjoy your meal!