In a large bowl or a stand mixer, combine 1 cup of softened unsalted butter and 1 ½ cups of granulated sugar. Beat until light and fluffy.

Add 2 large eggs and 1 teaspoon of vanilla extract, mixing until smooth.

In a separate bowl, whisk together 3 cups of all-purpose flour, 1 teaspoon of baking powder, and ½ teaspoon of salt.

Gradually mix the dry ingredients into the wet ingredients until just incorporated.

Divide the dough into two halves, flatten into discs, wrap in plastic wrap, and refrigerate for 2-3 hours.

Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.

Roll out one disc of dough to about ¼ inch thickness on a floured surface.

Use a round cookie cutter to cut out cookies and place them on prepared baking sheets.

Bake for 8-10 minutes until edges are lightly golden. Cool on sheets for a few minutes, then transfer to a wire rack.

In a large bowl, beat together 8 ounces of softened cream cheese and ½ cup of softened unsalted butter until smooth.

Gradually mix in 4 cups of powdered sugar until smooth, then stir in 1 teaspoon of vanilla extract and until desired consistency with milk or cream.

Spread a layer of cream cheese frosting on each cooled cookie.

Decoratively arrange fruits on top of the frosted cookies.

Warm ¼ cup of apricot jam or apple jelly and brush over the fruit.

Refrigerate decorated cookies for at least 30 minutes before serving.