Roll out cookie dough (to thickness recommended on package) and cut into large heart shapes. On half of cookies cut small heart out of center of large heart.
Bake according to cookie package directions. Let cool slightly. Separate the cookies with holes away from the cookies without holes.
While cookies are still warm not hot, sift powdered sugar only over the cookies with holes in the center. Set aside. It is best, if possible to set cookies on a baking rack with waxed paper underneath to allow sugar to fall through spaces in rack but to be collected by the waxed paper
On cookies without hole in center, spread preserves.
Place cookie with hole on top of cookie with preserves. Continue on until all the cookies have been matched up.
Store in airtight container. Amount yields depends on sizes and thicknesses of cookies made.