01 - Preheat the oven to 350°F. Line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together the all-purpose flour, baking powder, and salt until evenly combined.
03 - In a large mixing bowl, use an electric mixer to cream the softened butter, granulated sugar, and light brown sugar together until the mixture is pale, light, and fluffy, about 2 to 3 minutes.
04 - Beat in the eggs one at a time, ensuring each is fully incorporated before adding the next. Mix in the vanilla extract.
05 - Gradually add the dry ingredient mixture to the creamed butter mixture, mixing on low speed just until the dough comes together. Avoid overmixing.
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, then gently fold the dough around the filling, pinching the edges to seal completely. Roll gently into a smooth 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 - In a small bowl, whisk together the powdered sugar, milk, vanilla extract, and a drop of pink or red food coloring if desired, until smooth and pourable. Drizzle the glaze over the fully cooled cookies and immediately top with sprinkles before the glaze sets.