Cream the sugar and butter together and add in your eggs and vanilla beating until everything is light and fluffy looking.
Add your flour and baking powder and mix until just combined. Turn out your dough onto a sheet of waxed paper and top with another sheet of wax paper so that you can press down on your dough flattening it out towards the perimeters of your paper and then place it your fridge to chill so that when you pull it out again it will be nice and easy to roll and cut out your hearts on :) Bake at 350 degrees Fahrenheit for about 8 - 10 minutes or until your cookies are just browning on the bottom edges.
We used two different sized heart cookie cutters to create the tops of the cookies and then we ran a line of icing around the edge of the bottom cookie to create an icing dam so that our plum jam wouldn't squeeze out when we sandwiched the two layers together :) I make my jam without pectin so they are always a little bit runny and the icing works perfectly to keep everything in it's place *grin*.
I had to hide them out in the garage tonight to keep the kids from asking for more and so that I wouldn't sneak into the kitchen and nibble on them for a midnight snack LOL. I have terribly weak will power!