Valentine Heart Cookies

Combine flour and salt in a small bowl. Beat together butter and powdered sugar in a large bowl until fluffy, about 3 minutes. Beat in vanilla. Stir in flour. Mix until just combined. Shape dough into a disc. Wrap disc tightly with plastic wrap and refrigerate at least 2 hours until firm. Preheat oven to 300 degrees. Line 2 sheet pans with parchment paper. Roll dough out to 1/8 inch thick on a floured surface. Cut out cookies with a floured 3 inch heart-shaped cutter. Transfer half the cookies to 1 sheet pan, spacing 1 inch apart. Using a 1 1/2 inch heart-shaped cutter, cut out the centers of remaining cookies. Transfer cookies to remaining sheet pan. Refrigerate pans 15 minutes. Bake cookies 13 to 15 minutes until edges are light golden. Transfer cookies to racks and cool completely. Sift additional powdered sugar over cookies with cut out centers. Spread 1 tsp. jam over each regular cookie. Place sugar-dusted cookies over jam and press lightly to adhere.