Steps:
- Sift flour and baking powder together into a bowl. Pulse pecans, confectioners' sugar, salt, and cinnamon in a food processor until finely ground; transfer to the bowl of an electric mixer fitted with the paddle attachment.
- Add butter and granulated sugar; beat on medium speed until fluffy. Mix in vanilla and egg. Reduce speed to low. Add flour mixture; mix until combined. Halve dough; shape into disks. Wrap each in plastic; refrigerate until firm, at least 2 hours.
- Preheat oven to 375°F. Working with one disk at a time, roll out dough on a lightly floured surface to 1/8 inch thick. Refrigerate 20 minutes. Cut out squares with a 2-inch fluted cutter. Cut out centers of half the squares with a 1/2-inch heart cutter; reroll scraps. Space 2 inches apart on parchment paper-lined baking sheets. Bake squares and hearts until pale golden, 8 to 10 minutes. Transfer to racks to cool.
- Meanwhile, heat jam in a small saucepan over medium heat until reduced and thickened, about 7 minutes; let cool.
- Sprinkle cutout cookies with confectioners' sugar. Spread jam onto uncut squares; top with cutout ones. Cookies can be stored in an airtight container at room temperature up to 2 days.
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