1/2 cup butter
1 cup granulated sugar
1 teaspoon baking powder
1/2 teaspoon ground nutmeg
1/4 teaspoon baking soda
1/8 tsp salt
1/2 cup mascarpone cheese or dairy sour cream
2-1/2 cups all-purpose flour
Powdered Sugar Glaze:
1 cup sifted confectioners sugar
1/4 tsp vanilla
2-4 tsp milk
White nonpareils (optional)
2/3 cup seedless raspberry, apricot jam or strawberry preserves
Preheat oven to 375 degrees F. Lightly grease 2 cookie sheets
In a large mixing bowl, beat butter with an electric mixer on medium to high speed for 30 seconds. Add granulated sugar, baking powder, nutmeg, baking soda, and salt. Beat mixture until combined, scraping side of bowl occasionally. Beat in mascarpone cheese and egg. Beat in as much of the flour as you can with the mixer. Using a wooden spoon, stir in any remaining flour. Divide dough in half. If necessary, cover and chill for 1 to 2 hours or until dough is easy to handle.
On a lightly floured surface, roll half of the dough at a time to a 1/8-inch thickness. Using 3-inch cookie cutters, cut out dough. Using a 1/2 inch to 1 inch cookie cutter, cut a small shape from the centers of half of the cookies. Place whole cookies on one lightly greased cookie sheet and cutout cookies on another lightly greased cookie sheet (they may bake at different rates).
Bake for 5 to 7 minutes or until edges start to brown. Transfer cookies to a wire rack; cool. Spread cutout cookies with Powdered Sugar Glaze and sprinkle with nonpareils; let glaze set.
To assemble cookies, spread the flat side of each whole cookie with about 1/2 teaspoon of the preserves. Top with a cutout cookie, flat side down.
Powdered Sugar Glaze: In a small bowl, combine confectioners sugar and vanilla. Stir in enough milk to make icing easy to spread.