Pour the flour onto a work surface, to form a mound shape with a hole in the center.
In the well, add the sugar, butter, eggs, egg yolks, and salt.
Using a fork, mix the ingredients together with the flour. Lightly sprinkle the work surface with some flour to prevent the dough from sticking to the table. Form it into a ball, cover with plastic wrap, and keep in the refrigerator for about 30 minutes to 1 hour.
Preheat oven to 350 F . Remove the dough from the refrigerator.
Using a rolling pin on a floured surface, flatten the dough into the shape of a disk. Using a heart shape cookie cutter, cut all of the dough and then use a small rounded cookie cutter to make centers in half of the cut cookies. Place on a lightly greased cookie sheet. Use a spatula to transfer the cut cookies to the sheet. Bake for 25-30 minutes or until golden brown. Leave to cool completely
Place the centered cut cookies over your work surface and sift powder sugar over them.
Give a good stir to the jam and place one teaspoon of the jam over the center of the whole heart cookies. Top with the centered cut cookies. Enjoy!!