01 - Preheat the oven to 350°F and line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together the all-purpose flour, baking powder, and salt until evenly distributed.
03 - In a large bowl, beat the softened unsalted butter, granulated sugar, and light brown sugar using an electric mixer until pale, light, and fluffy, approximately 2 to 3 minutes.
04 - Add the eggs one at a time, beating well after each addition, then mix in the vanilla extract until fully incorporated.
05 - Gradually add the dry ingredient mixture to the creamed butter mixture, mixing on low speed just until the dough comes together and no dry pockets remain.
06 - Scoop 2-tablespoon portions of dough and flatten each into a 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, and roll gently into a ball.
07 - Place the filled dough balls on the prepared baking sheets, spacing them at least 2 inches apart to allow for spreading.
08 - Bake for 11 to 13 minutes until the edges are set and lightly golden while the centers still appear slightly soft. Allow the cookies to 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 a smooth glaze forms. Drizzle over the fully cooled cookies and immediately top with sprinkles before the glaze sets.