In a large bowl, whisk together the flour, baking powder, and lemon zest.
Add the sugar, butter, and egg yolks. Knead until a smooth dough forms. Wrap in plastic wrap and refrigerate for 30 minutes.
Preheat the oven to 350°F (180°C) and line a baking sheet with parchment paper.
On a lightly floured surface, roll out the dough to a thickness of about 3 mm. Cut out circles using a cookie cutter. Use a smaller cutter to cut out the centers of half of the circles.
Place the circles on the prepared baking sheet and bake for 8-10 minutes, or until lightly golden. Let them cool completely on a wire rack.
Spread a small amount of strawberry jam on the flat cookies, then top with the cookies that have a hole in the middle.
Before serving, dust with powdered sugar. Allow the cookies to rest overnight for the flavors to meld.
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