1. Mix flour, baking powder, and salt in bowl. Beat butter, sugar, egg and vanilla in large bowl. Beat in flour mixture. Divide in half; shape each into disk; wrap; chill 1 hour.
2. Heat oven to 350 degrees F. Coat baking sheet with nonstick cooking spray.
3. Roll half of dough on floured waxed paper to 1/4-inch thickness. Using 1-3/4-inch round scalloped cutter, cut out cookies. In half the cookies, cut out 3/4-inch hole in center. Repeat with remaining dough. Reroll scraps. (Total of 84 cookies.) Remove cookies to prepared baking sheet.
4. Bake in 350 degree F oven 8 to 10 minutes, until lightly browned around edges. Remove to rack to cool.
5. Spread scant 1/2 teaspoon raspberry jam on half of solid cookies. Spread scant 1/2 teaspoon strawberry preserves on remaining solid cookies. Dust cookies with hole in center with confectioners sugar. Place on filled cookie bases. Makes 3-1/2 dozen cookies.