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Preheat oven to 325F and line 2 cookie sheets with parchment paper.
In a medium bowl, toss together the flour, baking powder, and salt. Set aside.
In the bowl of a stand mixer fitted with a paddle attachment, beat the butter and sugar together on medium speed until light and fluffy, about 3 or 4 minutes. Scrape down the sides of the bowl as needed.
Mix in the egg and vanilla extract until incorporated.
With the mixer on low, stir in half of the flour mixture until just combined. Repeat with the remaining flour mixture.
Roll the dough into 1.5" balls. Place 2" apart on the prepared baking sheets.
Using your pinky or an oval-shaped ¼ teaspoon, make 2 indents joined at the bottom to create a heart shape.
Slightly overfill each indent with jam (because the jam will flatten out as the cookies bake).
Bake for 15 minutes or until the edges are lightly golden.