Combine the dry ingredients.
Combine the wet ingredients, except for the milk.
Stir the ingredients until a dough forms, then add the milk.
Divide the dough into two disks, wrap them, and place them in the fridge for 1 hour.
Roll out one disk on a lightly floured surface and use a cookie cutter to cut out heart shapes.
Use a smaller cookie cutter to cut out a smaller heart in the middle of each cookie.
Transfer the cookies to a lined baking sheet, spacing them apart, and refrigerate the sheet for 20 minutes. Repeat with the second disk.
Bake for 10–12 minutes on the middle oven rack, until lightly golden brown. Let cool on the pan for 10 minutes, then transfer to a wire rack to cool completely.
Spread jam on half of the cookies, then place the other cookies on top to create sandwiches.
Sprinkle the top cookies with powdered sugar and enjoy!