First sieve flour and baking powder

Then take butter and sugar in a mixing bowl and blend it with an electric blender to make it soft

Now add one by one egg to it and keep beating

Then add the flour and baking powder mixture to it

Add nutmeg powder and vanilla essence and mix it

Add salt and mix it with a spatula

Add almond and mix it again

Cover it and Keep it in the fridge for 1 hr

Then divide it into two equal halves and make two doughs

Flatten up each dough with a rolling pin and cut them with a heart shaped cookie cutter

Use again a smaller heart shaped cookie cutter to make a heart shaped hole in half of them

Apply some butter on the baking tray and spread a butter paper on it and arrange the cookies on it

Bake them in a preheated oven at 180°C for 10-15 mins

After baking spread a little jam on the cookies without the holes