In a large mixing bowl, beat together butter and sugar with an electric mixer on medium high for about three minutes or until light and fluffy.
Beat in egg and vanilla until combined.
In a small bowl, whisk together flour, baking powder, and salt. With your mixer on low, add the dry ingredients slowly until just combined. Do not overmix.
I like to squeeze the dough together right in the bowl, but you can also turn it out onto a lightly floured surface to knead it together briefly. You just want to squish everything together. Form your dough into a disk, wrap it in some plastic wrap, and chill it in the fridge for at least an hour. You can also let it chill overnight and make your tarts the next day.
When you're ready to bake your tarts, preheat your oven to 400 F (200 C) and get out your muffin pans. No need to spray or line them.
On a lightly floured surface, roll out your dough to about a half inch thickness. I worked with only half the dough at a time because I just don't have enough counter space. Cut out two inch circles, then put the circles of dough into the palm of your hand, and press them out a bit thinner. Place each circle of dough into a cup of your muffin pan. You can use something small like a shot glass to help press in the edges. The dough should come slightly up the side of the muffin cup.
Fill each tart with a tablespoon of your favorite jam.
Bake for 12 to 14 minutes or until lightly brown around the edges. Allow to cool in the pan.
