Preheat oven to 350°F (175°C) and line a baking tray with parchment paper.
In a bowl, beat butter and powdered sugar until light and creamy.
Mix in vanilla extract and salt.
Gradually add flour and mix until a soft dough forms.
Roll dough out to about ¼-inch thickness.
Cut cookies into rounds using a cookie cutter.
Cut small heart shapes in the center of half of the cookies.
Place cookies on prepared baking tray.
Bake for 10–12 minutes until lightly golden.
Cool completely before assembling.
Spread raspberry jam on whole cookies and top with heart-cut cookies.
