Preheat your oven to 350°F (175°C) and line two large baking sheets with parchment paper.

In a large bowl, cream together the softened butter and granulated sugar until the mixture is light and fluffy.

Add the egg and vanilla extract to the butter mixture. Beat well until everything is fully combined.

In a separate medium bowl, whisk together the flour, salt, and baking powder.

Gradually add the dry ingredients to the wet ingredients. Mix on low speed until a soft dough forms. Do not overmix.

Divide the dough into three parts.

For the first part, roll small balls and press your thumb in the center to create a well. Fill each well with a small amount of jam.

For the second part, roll the dough into flat discs or use cookie cutters to create festive shapes like stars or trees.

For the third part, mix in some chocolate chips or leave them plain to dip in melted chocolate later.

Place the cookies on the prepared baking sheets about 2 inches apart.

Bake for 10 to 12 minutes, or until the edges are just slightly golden. The centers should still look a bit soft.

Let the cookies cool on the baking sheet for 5 minutes before moving them to a wire rack to cool completely.

Once cool, melt the remaining chocolate chips. Dip the plain cookies halfway into the chocolate and immediately top with sprinkles or crushed nuts.

Let the chocolate set completely before packing the cookies into your gift boxes.