Beat the cream cheese and butter until smooth. Add flour and salt, mixing just until a soft dough forms. Shape into a disk, wrap, and chill at least 1 hour.

Preheat oven to 375°F. On a floured surface, roll half the dough into a thin square and cut into 2-inch squares.

Place 1/2 teaspoon jam in the center of each square. Overlap two opposite corners and press to seal. Transfer to a parchment-lined baking sheet.

Bake 12 to 14 minutes, until edges are lightly golden. Cool on the sheet for 5 minutes, then move to a wire rack to cool completely.

Once cool, dust heavily with powdered sugar. Serve at room temperature.