Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.

Cream together the softened butter and granulated sugar until light and fluffy using an electric mixer.

Beat in the egg and vanilla extract until well combined.

In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Do not overmix.

Roll the dough into 1-inch balls. Place the balls onto the prepared baking sheets, leaving about 2 inches between each cookie.

Use your thumb to make a deep indentation in the center of each cookie to hold the jam.

Fill each indentation with about 1/2 teaspoon of raspberry jam (or your favorite jam).

Bake for 10-12 minutes, or until the edges are lightly golden brown. Let the cookies cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely. Dust with powdered sugar once cool.