1. In a medium-sized bowl, using an electric mixer, beat together softened butter, sugar and egg. Mix until creamy. 2. In a small bowl, sift together flour, baking powder and salt. 3. Slowly add dry ingredients into wet ingredients (one third at a time), and mix in-between. 4. Once your cookie dough has taken form, roll into a large ball and cover it with plastic wrap. Refrigerate for 30 minutes. 5. Remove cookie dough from refrigerator. Preheat oven to 350 degrees F and line a baking sheet with parchment paper. 6. Roll dough into spheres, about 1.5 inches in-size. Place gently on baking sheet, about 2 inches apart. 7. Use a ½ tsp measuring spoon to form a dent in the middle of each cookie. 8. Bake for 8 minutes and remove from the oven. Create a deeper indent if necessary. 9. Spoon a little bit of jam into each indent and return in oven to bake for another 2-3 minutes. 10. Cool on a wire rack. 11. In a small bowl, mix together icing sugar and water. Drizzle over on top of cookie - allow to set for a few minutes. Serve and enjoy.