01 - Preheat the oven to 350°F and line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together the flour, baking powder, and salt until evenly blended.
03 - In a large mixing bowl, beat the softened butter, granulated sugar, and brown sugar with an electric mixer until pale, light, and fluffy, about 2 to 3 minutes.
04 - Add the eggs one at a time, mixing well after each addition, then blend in the vanilla extract.
05 - Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed just until the dough comes together. Do not overmix.
06 - Scoop 2-tablespoon portions of dough and flatten each into a small disc in the palm of your hand. Place 1 teaspoon of strawberry jam in the center, fold the dough over the filling, pinch the edges to seal completely, and roll gently into a ball.
07 - Place the filled dough balls on the prepared baking sheets, spacing them about 2 inches apart to allow for spreading.
08 - Bake for 11 to 13 minutes, until the edges are set and lightly golden but the centers still appear slightly soft. Let the cookies rest on the baking sheets for 5 minutes, then transfer to a wire cooling rack to cool completely.
09 - Whisk together the powdered sugar, milk, vanilla extract, and a drop of food coloring if desired until smooth. Drizzle the glaze over the fully cooled cookies and immediately top with sprinkles before the glaze sets.