01 - Preheat the oven to 350°F (175°C). Line two baking sheets with parchment paper and set aside.
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 with an electric mixer on medium speed until pale, light, and fluffy, approximately 2 to 3 minutes.
04 - Add the eggs one at a time, mixing well after each addition. Blend in the vanilla extract until fully incorporated.
05 - Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed just until the dough comes together. Avoid overmixing.
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 gently roll into a ball.
07 - Place the filled dough balls onto the prepared baking sheets, spacing them approximately 2 inches apart to allow for spreading.
08 - Bake for 11 to 13 minutes, until the edges are set but the centers still appear slightly underbaked. Allow the cookies to rest on the baking sheets for 5 minutes before transferring to a wire cooling rack to cool completely.
09 - In a small bowl, whisk together the powdered sugar, milk, vanilla extract, and a drop of food coloring if desired, until smooth and drizzle-able. Drizzle the glaze over the completely cooled cookies and immediately top with sprinkles before the glaze sets.