Preheat the oven to 375℉ and line your baking sheets with parchment paper.
Mix together the butter and sugar until well incorporated.
Add the egg and vanilla and mix well.
In a separate bowl, mix together the flour, baking powder, and salt until a dough forms.
Form into 24 1 inch balls and place on the cookie sheet.
With your thumb or finger press down diagonally in the center of each ball. Then do the same in the opposite direction. You are creating a heart shape here. Form the bottom to a point with your fingers if needed.
Bake in the oven for 13-15 minutes or until they become slightly golden.
Cool on a while rack. You can press down on the heart shape again here to allow the jam to fill the space more in the next step. Allow to fully cool before adding jam.
Once cooled, carefully add the jam and spread it into the heart shaped groove in the cookie.
