Preheat oven to 325°F
in a large bowl, beat butter, sugar and vanilla until light and fluffy
add eggs, beat well
slowly add in flour and baking powder while mixing
roll out cookie dough on a floured surface with a rolling pin
cut out hearts using the larger cookie cutter
using the smaller cookie cutter, cut out a smaller heart in half of the larger hearts. Use the small heart cutout to re-roll more dough, or bake and enjoy without filling
bake at 325°F for 8-11 minutes
remove cookies from oven and place on cooling rack
once cookies have cooled, use a spoon to ladle the jam on the larger cookies that do not have a smaller heart cut in them
place the heart with the smaller heart cut out, on top of the jam filled cookie
dust with powdered sugar and enjoy!