In a large bowl, whisk together the flour, powdered sugar, baking powder, and salt.
Add the cold, cubed butter and cut it into the flour mixture using a pastry blender or your fingertips until the mixture resembles coarse crumbs.
Add the egg yolks, vanilla sugar, and grated orange zest. Quickly mix until a smooth dough forms.
Wrap the dough in plastic wrap and refrigerate for at least 30 minutes to make it easier to handle.
On a lightly floured surface, roll out the chilled dough to a thickness of about 3-4 mm. Use a linzer cookie cutter to cut out circles.
Use a smaller cutter to cut out the centers of half of the circles, creating the signature linzer 'window'.
Place the linzer cookies on a baking sheet lined with parchment paper. Bake in a preheated oven at 350°F (180°C) for 10-12 minutes, or until lightly golden brown.
Remove from the oven and let cool completely on the baking sheet. Once cooled, spread the bottom halves of the solid cookies with orange marmalade.
Carefully place the cookies with the cut-out centers on top of the marmalade-covered cookies, gently pressing them together.
Dust the finished linzer cookies with powdered sugar. Allow them to sit for at least a few hours before serving to allow the flavors to meld.
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