Add the butter and vanilla extract to the bowl of a stand mixer and beat on medium-high speed until fluffy.
Add in the powdered sugar and mix again until combined.
Sprinkle the salt and flour over the butter and sugar mixture and mix until well combined.
Transfer the dough to a parchment lined surface and top with another sheet of parchment paper.
Roll out to ¼ inch thick and cut out squares or rectangles using a cookie cutter or knife.
Place the cut out squares on a parchment lined baking sheet and place in the freezer for 30 minutes.
Preheat your oven to 350°F.
Spread 1 tsp of jam onto half of the squares before topping with the other half of the squares.
Bake for 10 minutes, rotating half way.
Let cool on the baking sheet for 10 minutes before transferring to a wire rack to cool completely.
When the cookies are cool, mix together the icing ingredients until smooth.
Spread on an even layer using an offset spatula or butter knife and top with sprinkles.
Let set for at least 20 minutes before serving!