Mix well margarine, sugar, eggs and vanilla.
Stir in flour, baking powder and salt.
Chill dough at least one hour.
Roll out dough on floured surface and cut out with cookie cutters.
Cut out an equal number of bottoms and tops with a heart or other shape cut out.
Bake on greased cookie sheet at 400 degrees for 8 to 10 minutes or until edges just begin to brown.
Sprinkle powdered sugar on the top cookies with the cutout shape.
Frost the bottom cookie with jam and top with a cutout top cookie.
Allow to set up for a few minutes before serving.