• Preheat the oven to 350°F.

Prepare the Dough:

• In the bowl of an electric mixer fitted with the paddle attachment, mix together the butter and sugar until they are just combined. Add the vanilla.
• Sift together the flour and salt in a medium bowl. Add this mixture to the butter mixture. Mix on low speed until the dough starts to come together.
• Turn out dough onto a surface dusted with flour and shape into a flat disk. Wrap in plastic and chill for 30 minutes.

Roll and Bake the Cookies:

• Roll the dough 1/8-inch thick and cut 2-inch rounds with a plain or fluted biscuit cutter or cookie cutter. With half of the rounds, cut a hole from the middle of each round with a small shaped cookie cutter, such as a heart or star, or use a Linzer Cookie Cutter set to cut the shapes. Place all the cookies on an ungreased or parchment lined baking sheet and chill for 15 minutes.
• Bake the cookies for 10 to 20 minutes, until the edges begin to brown. Allow to cool to room temperature.

Assemble the Cookies:

• Dust the top of the cookies with the cut-outs with powdered sugar.
• Spread the preserves on the flat side of each solid cookie (the side that faced the cookie sheet).
• Press the flat sides (pan facing) of each cookie together, with the preserves in the middle and the powdered sugar on the top.
• Store the unfilled cookies in an airtight container at room temperature.