Cream together butter and sugar until smooth. Beat in eggs and vanilla. Stir in the flour, baking powder, and salt. Cover, and chill dough for at least one hour (or overnight).

Preheat oven to 400 degrees F. Roll out dough on floured surface 1/4 to 1/2 inch thick. Cut into shapes with any cookie cutter. Cut centers out of half. Place cookies 1 inch apart on parchment line cookie sheets.

Bake 6 to 8 minutes in preheated oven. Cool completely. put jam on solid shapes. top with cut-out center cookies and dip in chocolate!