Gather all your ingredients. While you can use any jam you like, raspberry and apricot work particularly well.
Using a stand mixer or a hand mixer, beat the softened butter, flour and cream cheese until it turns fluffy.
On a well-floured surface, roll the dough into a big ball, wrap it in plastic wrap, and let it rest in the fridge for at least an hour.
On a well-floured surface, roll the dough out into a thin, flat piece. Cut the piece into even-sized squares. Place a dollop of jam in the center of each square. Fold the sides of the squares in, pinching the corners together to secure the jam inside.
Bake the cookies at 350°F for 15 minutes. Once the cookies completely cool, dust them with powdered sugar. Enjoy!