Prepare the Dough:
In the bowl of a stand mixer, combine softened cream cheese and butter. Mix on medium speed until smooth and creamy. Gradually add the flour, mixing until fully incorporated. The dough will be soft but not sticky.

Chill the Dough:
Wrap the dough in plastic wrap and refrigerate for at least 1 hour. This will make it easier to handle and roll out.

Roll Out the Dough:
After chilling, divide the dough into quarters. On a lightly floured surface, roll out one quarter of the dough at a time to about 1/8-inch thickness. Use a sharp knife or a pastry cutter to cut the dough into 1 1/2-inch squares.

Add the Jam:
Place a small spoonful (about 1/2 teaspoon) of apricot jam in the center of each square.

Shape the Cookies:
Fold opposite corners of each square toward the center, pinching the edges together gently. Dab a tiny amount of water on the seam to help them stick together during baking.

Bake:
Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper and place the shaped cookies on it. Bake for 13 minutes or until the edges are lightly golden.

Cool and Dust:
Remove the cookies from the oven and transfer them to a cooling rack. Once cooled, dust with powdered sugar for a delicate finish.

Store:
Store leftover cookies in an airtight container at room temperature for up to a week.