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 mixing bowl, use an electric mixer to cream the softened butter, granulated sugar, and brown sugar together until the mixture is pale and fluffy, approximately 2 to 3 minutes.
04 - Beat in the eggs one at a time, ensuring each is fully incorporated before adding the next. Mix in the vanilla extract.
05 - Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed just until the dough comes together. Be careful not to overmix.
06 - Scoop 2-tablespoon portions of dough and flatten each into a small disc in the palm of your hand. Place 1 teaspoon of strawberry jam in the center of each disc, then gently fold the dough around the filling, pinching the edges to seal completely. Roll each into a smooth ball.
07 - Place the filled dough balls onto the prepared baking sheets, spacing them about 2 inches apart to allow for spreading.
08 - Bake for 11 to 13 minutes, until the edges are lightly set but 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 - In a small bowl, whisk together the powdered sugar, milk, vanilla extract, and a drop of food coloring if desired, until a smooth glaze forms. Drizzle the glaze over the fully cooled cookies and immediately top with sprinkles before the glaze sets.