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1. Preheat oven to 350ºF.
2. Line baking sheet with parchment paper.
3. Cream sugar and butter.
4. Add egg and mix well.
5. Stir in flour, baking powder and baking soda. Mix well with mixer. Place dough in refrigerator for 1/2 hour before continuing.
6. Divide dough in half and roll each half out to 1/4" thickness on lightly floured board.
7. Cut into favourite shapes and place on parchment paper.
8. Using a smaller cookie cutter cut the centers out of half of the cookies.
9. Bake for 8 –10 minutes or until golden. Let cool 3 to 4 minutes before removing from baking sheet.
10. Spread jam over cookies and top with a cookie with a cutout centre.