Step 1

In a large mixing bowl, mix the cream cheese and butter with a whisk or rubber spatula until smooth and fully combined.

Step 2

Add the flour and mix with a rubber spatula until just combined.

Step 3

Gather the dough into a ball and flatten it into a rectangle about 1-inch thick. Wrap it in plastic wrap and chill it in the refrigerator for at least 30 minutes, or in the freezer for 10 minutes.

Step 4

Preheat the oven to 350 degrees Fahrenheit.

Step 5

Remove the dough from the refrigerator. On a floured work surface, roll out the dough with a rolling pin to a rectangle ¼- to ½-inch thick.

Step 6

Use a 3-inch round cookie cutter to cut out circles. Reroll the remaining dough and continue cutting until all of the dough is used.

Step 7

Place the cut cookies on parchment-lined baking sheets 2 inches apart.

Step 8

Use your thumb to make a deep impression in the center of each cookie. Fill with about 1 teaspoon of jam or preserves. Do not overfill them.

Step 9

Bake the cookies for 12 to 15 minutes, or until they just begin to brown on the edges.

Step 10

Let the cookies cool completely.

Step 11

Serve with a generous dusting of powdered sugar.