Preheat oven to 160C and line a baking tray with baking paper
In a stand mixer with the paddle attachment, mix together butter and sugar until creamy
Then add the vanilla, eggs and mix well
Finally, add the flour and baking powder, mix until a crumbly dough is formed
Take out the dough and place it in between an oil-paper ( baking paper)
Flatten the dough using a rolling pin until 0.2 cm thickness
Using a round cutter cut out circles from the dough, leaving half of the amount of dough as round shapes, use the rest of the round shapes and cut out hearts in the middle
Delicately place them on the lined oven tray and bake for 12-15 mins until cooked and slightly brown in colour.
Take it out of the oven and let it cool down on a wire rack completely before decorating
Once cooled down, dust all biscuits with icing sugar
On the half of the biscuits that is a complete circle, place 1/2 tsp jam and use the heart-shaped cookie to place of the top
Enjoy them at room temperature