In medium bowl stir together flour, baking powder and salt.
In large bowl cream butter, ½ cup granulated sugar, and vanilla extract. (Approximately 2 to 3 minutes on speed 3)
Add the egg and beat well.
Gradually beat in flour mixture.
Chill dough for one hour only.
Preheat oven to 350°F.
Line baking sheets with parchment paper or silicone baking sheets.
Place remaining ¼ cup of sugar in small dish.
Roll dough into 1-in. balls.
Roll balls into sugar and place 2 inches apart on baking sheets.
Using your thumb, ½ teaspoon rounded measuring spoon or end of a wooden spoon handle make an indentation in the center of each ball.
Bake 13-16 minutes or until the edges are slightly browned.
Remove to wire racks.
Place jam in small bowl and melt in microwave.
Spoon jam into baked cookies.
Cool completely.
To make glaze, combine confectioners' sugar, extract and water until well mixed.
Icing should be fairly thick.
Drizzle over cookies.
Store in airtight container in a cool place with parchment paper between layers.
