LINE a cookie sheet with Reynolds Parchment Paper; set aside.
COMBINE flour, baking powder and salt on a sheet of parchment paper; set aside. Beat butter and sugar until fluffy in large bowl, with an electric mixer. Mix in eggs and vanilla until well blended. Gradually beat flour mixture into butter mixture until smooth. Divide dough in half; shape into 2 flat disks. Wrap dough in Reynolds Plastic Wrap; refrigerate 30 minutes to 1 hour or until firm enough to roll.
TO BAKE, preheat oven to 375°F. Roll out dough 1/8 inch thick between 2 lightly floured sheets of parchment paper or on a floured surface. Cut dough with 2 1/2-inch cookie cutter. Cut centers out of half of cookies with a 1-inch diameter cookie cutter. Place cookies 1-inch apart on parchment-lined or non-stick foil-lined cookie sheet.
BAKE 6 to 8 minutes or until cookies are just beginning to brown on edges. Cool. Spread 1/2 to 1 teaspoon of jam over whole cookies. Top with remaining cut-out cookies, sandwich style.
REYNOLDS KITCHENS TIP: Rolling out cookie dough between 2 sheets of parchment prevents sticking and keeps your work surface clean. To hold the parchment in place, fold a few inches of the parchment sheets over the edge of the counter and lean against them while you are rolling the dough. If necessary, turn parchment to roll dough at different angles.