Preheat oven to 350 F

Cream butter, sugar, eggs and vanilla in a large bowl on medium speed of electric mixer or stand mixer with paddle attachment, until smooth and creamy.

In a smaller bowl, combine flour, baking powder and salt. Stir to combine these dry ingredients. Add to creamed mixture, beating on low speed until well blended. Chill the dough for about 1 hour for easier rolling.

Roll out dough, a portion at a time on a lightly floured surface to 1/8 inch thickness. Cut into 2 inch rounds. Re-roll leftover pieces. Repeat process until you can't any more.

Place on ungreased baking sheet and bake at 350 F for 8-10 minutes, or until lightly browned around edges, cool completely.

FILLING AND FROSTING: Spread half of the cookies on the underside with jam. Top with remaining cookies.

Combine icing sugar, extract and enough hot water to make a thin icing. Frost the tops of the assembled cookies. Decorate with a small piece of cherry. Store in airtight containers.