Combine the cream cheese and soft unsalted butter using a stand mixer until smooth.
Incorporate the three cups of flour into the mixture and stir until fully blended.
Wrap the dough tightly and chill it in the refrigerator for one hour.
Divide the chilled dough into four parts; roll out one part on a floured surface until it is thin.
Cut the dough into squares approximately 1 1/2 inches wide.
Spoon a small amount of jam into the center of each square.
Bring opposite corners of each square together and pinch them to seal, using a little water to help them stick.
Heat your oven to 350 degrees Fahrenheit (177 degrees Celsius).
Arrange the cookies on a baking sheet lined with parchment paper.
Bake for about 15 minutes until the cookies are lightly golden.
Transfer the cookies to a rack to cool completely.
Once cooled, sprinkle a fine dusting of powdered sugar over the top.
Store the finished cookies in an airtight container to keep them fresh.
