In a stand mixer fitted with a paddle attachment, cream the softened butter and granulated sugar on medium speed until light and aerated, approximately 3 minutes.

Incorporate the vanilla extract until fully emulsified.

Sift the all-purpose flour and salt together, then add to the butter mixture on low speed, mixing only until the dough just begins to clumping.

Turn the dough onto a workspace, shape into a flat disk, wrap in plastic film, and refrigerate for 60 minutes to hydrate the flour and chill the fats.

Preheat a fan-forced oven to 350°F (175°C) and line two heavy-gauge baking sheets with parchment paper.

Roll the chilled dough on a lightly floured surface to a uniform thickness of 0.25 inches (6mm).

Utilize a 3-inch heart-shaped cookie cutter to stamp out 48 shapes, rerolling scraps once if necessary.

Using a 1-inch heart-shaped cutter, remove the centers from 24 of the heart shapes to create the top frames.

Arrange all cookies on the prepared sheets, spaced 1 inch apart, and bake for 10-12 minutes until the edges are set but not browned.

Transfer cookies to a wire cooling rack and allow to reach ambient temperature.

Place the 24 heart frames on a separate tray and sift powdered sugar over them in a uniform layer.

Deposit 1 teaspoon of strawberry preserves onto the center of each solid heart base.

Carefully place the sugar-dusted frames onto the jam-topped bases to complete the sandwich assembly.