Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a bowl, whisk together the flour, baking powder, and salt.

In a separate bowl, beat the softened butter and powdered sugar until light and fluffy. Add the vanilla extract and egg, mixing until smooth.

Gradually add the dry mixture to the wet ingredients, mixing just until combined.

On a lightly floured surface, roll the dough to about 1/4 inch thickness and cut out heart shapes.

On half of the cookies, spoon a small amount of raspberry jam and top with the remaining cookies, pressing down lightly to seal.

Bake for about 10-12 minutes or until the edges are golden. Allow to cool on wire rack.