In the bowl of a stand mixer fitted with a paddle attachment or a large mixing bowl with an electric hand mixer, cream together butter and sugar. Beat until light and fluffy. Beat in eggs, milk and vanilla.
In a separate bowl, stir together flour and baking powder. Add half to wet mixture, blend well and then add the other half.
Cover and refrigerate dough for at least 1 hour, but no longer than 24 hours.
Preheat oven to 375 degrees. Line a baking sheet with silicone mat or parchment paper.
Turn dough out onto a floured surface. Roll to 1/4 inch thick. Cut out two large hearts. In the center of one large heart, cut out a smaller heart. Transfer one whole large heart and large heart with center removed to a parchment lined baking sheet. Continue until no dough is left. I used a 4 and 3 inch cookie cutter.
Bake each batch for 7-11 minutes (time will vary greatly depending on how large your cookies are).
Allow to cool for 10 minutes on the baking sheet, then remove to a cooling rack and allow to cool fully.
After cookies have cooled, spread strawberry jam on the large, whole heart.
Top with a cut-out cookie. Sprinkle with powdered sugar.
If you've tried this recipe, come back and let us know how it went in the comments or ratings!