1. Combine flour,baking powder and salt in a bowl
2.In a mixer bowl, beat butter and sugar on medium high until fluffy, about 3 minutes. Add egg and beat until smooth. Reduce speed to low; add flour mixture, lemon juice and zest. Beat, scraping down sides, until combined. Shape dough into disk. Wrap into plastic and refrigerate 3 hours.
3. Preheat oven to 350. Line several pans with parchment paper. Roll out dough on lightly floured surface until it is 1/2 inch thick. Cut out 1 1/2 inch heart shapes and place on prepared pans. For half the hearts, use a 3/4 inch cookie cutter to cut a heart from center. Reroll these hearts and other scraps; repeat until all dough is used. Bake until golden, 8-10 minutes. Cool on wire rack.
4. Spread jam on whole cookies. Dust cutouts with powdered sugar. Sandwich together. Makes six dozen.
I did not have two heart cookie cutters that would work size-wise for this recipe so I used a small glass mason jar to cut out the circle cookies and then a small heart cookie cutter for the heart cutout.
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