In a large bowl, combine the flour, powdered sugar, vanilla sugar, grated lemon zest, and baking powder. TIP: Fresh lemon zest gives the linzer cookies a more intense flavor.
Add the butter and egg yolks, then knead the dough until smooth. TIP: If the dough is too dry, add one tablespoon of cold water.
Shape the dough into a disc, wrap it in plastic wrap, and refrigerate for 30 minutes to rest. TIP: Resting helps the dough hold its shape during baking.
Preheat the oven to 350°F (180°C) and line a baking sheet with parchment paper.
Roll out the dough to about 3 mm (⅛ inch) thick and cut out circles. Cut out the center of every other circle with a smaller cutter. TIP: Flour the cutter to prevent the dough from sticking.
Place the circles on the baking sheet and bake for 8-10 minutes, or until lightly golden. TIP: Do not overbake, as they will firm up as they cool.
Let the linzer cookies cool completely, then spread jam on the bottom circles and top with the circles with the cutouts. TIP: Use a thick jam to prevent it from running out of the linzer cookies.
Dust the tops with powdered sugar and serve. TIP: Store in an airtight container to keep them fresh for longer.
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