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In a large bowl, mix together the butter and sugar. Add in the egg and vanilla extract and beat until creamy. Mix in the flour, baking powder, and baking soda. Stir all ingredients until well combined.
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Flour the counter or surface that you will be working on. Carefully roll out the dough and cut into heart shaped cookies. Place the cookies on a lightly greased cookie sheet.
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Take small pieces of dough and roll them out into thin ropes.
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Place the dough around the edges of the heart to create a frame of dough around the cookie.
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Bake the cookies for 10 minutes at 350 degrees or until the bottoms of the cookies are just slightly brown.
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Remove from the oven and let them cool.
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Take cherry jam and lightly spread the jam inside the cookie. Sprinkle with a bit of powdered sugar and serve.