Cream butter and sugar until fluffy and light, then add vanilla and combine.

Add the egg and blend together.

Combine the flour, salt and baking powder and add to butter/sugar mixture on low speed until well combined.

Wrap in plastic wrap and chill for 1-2 hours, or longer.

Roll out the cookie dough on a floured counter in sections (dough is crumbly so it helps to divide it) to a thickness of around 1/8 inch and using a Christmas tree cutter that is about 2-3 inches wide by 3-4 inches high. (I used 2 different cookie cutters. One large and one small, but that's optional).

Place the cookies on parchment lined sheet pans.

Using the bottom on a straw, make holes in half the trees, as shown.

Bake at 350 for 10 minutes or until golden and cool.

Spread a thin layer of jam onto the flat side of the cookies without holes and top with one of the cookies with holes, flat sides together.

Dust with powdered sugar.