Heat the oven to 350 degrees.

In a medium bowl combine the flour, baking powder, and salt. In the bowl of an electric mixer fitted with a paddle attachment, cream the butter and sugar until light and fluffy. Add the egg and mix well. With the motor running, slowly add the flour mixture, then add the milk and lemon extract. Mix until dough comes together well.

Separate into 2 balls. Roll out each ball to about 1/8 inch thick. Cut out cookies with a small heart-shaped cutter (2 to 21/2 inches). Reroll the scraps so you can cut out more cookies.

Place hearts on baking tray and bake for 10 to 12 minutes, until very light golden on the edges.

Spread half the cookies with the jam and top each with another cookie. Dust with confectioners’ sugar.