Preheat the oven for 355F.
Sift the flour into the bowl and add the sugar and the baking powder. Then add the butter and crumble it together with the flour until the butter dissolve.
Then add the egg yolk, the vanilla extract, the lemon zest and start kneading it. Need it until the dough comes together with a smooth texture in the bowl with no crumbs or chunks.
Wrap the dough in plastic and put it in the fridge at least for 30 minutes to an hour.
Slightly flour the rolling board and flatten the dough out. Use cookie cutters and start to cut the dough. Repeat it until no dough is left.
Put the cut out cookies on to the parchment paper-lined baking sheet, and bake it for 7-10 minutes. It depends on how thick your cookies are. :)
They are done when slightly golden brown on the edges. Remove from the oven immediately.
Fill them up with the type of jam you desire and sprinkle them with vanilla powdered sugar once cooled.
It's perfect for a gift because it stays delicious for days.