Whisk together the flour, baking powder, and salt. Set aside.

In a large bowl or in the bowl of a stand mixer, beat the butter and sugar on high speed for two minutes.

Add the egg and two teaspoons vanilla extract, then beat on high speed for one minute.

Turn the mixer down to low and add the flour mixture. Mix until combined. The dough should be soft, but not too sticky to roll. Add a tablespoon of flour if necessary.

Divide the dough into two parts. Place each part on a piece of Gefen Parchment Paper or silicone baking mat. Top each with another piece of parchment paper or silicone baking mat. Roll out the dough to about 1/4-inch thickness.

Refrigerate for at least one hour, and up to one day.

Using a three-inch cookie cutter, cut the dough into circles and set on a baking sheet lined with parchment paper or a silicone baking mat.

When soft enough to form into the triangles, add two teaspoons of filling to the center of each circle.

Fold in the sides, slightly overlapping the filling, to form a triangle. Each side of the cookie should have a corner that folds under and another that folds over. Pinch the corners together neatly so that they form a point.

Refrigerate the cookies on the pans for 20 minutes. In the meantime, preheat the oven to 395 degrees Fahrenheit.

Bake for 10-12 minutes until just barely getting golden.

Cool on a wire rack completely before serving.