Cream together the butter and sugar.

Mix in egg and vanilla extract.

Sift together salt, baking powder and flour. Stir into the wet mixture.

Chill dough for a minimum of 4 hours, preferably overnight.

Roll out the chilled dough on a floured surface.

Cut out two circles with cookie cutters.

Cut a heart in the centre of one of the circles.

Bake at 180 C on cookie sheet until golden.

Let cool on a wire rack.

Sandwich cookies together with jam of your choice.

Roll chilled dough into balls about 1 inch in diameter.

Place the dough balls on a cookie sheet lined with parchment.

Using your thumb, put a dent in each ball.

Using a teaspoon, drop a bit of jam in each dough dent.

Bake at 180 C until golden.

Cool on a wire rack.