In the bowl of a stand mixer fitted with the paddle attachment cream butter & sugar until fluffy.
Add the egg & vanilla extract. Beat until combined.
Sift in the flours, baking powder, salt, orange zest & nutmeg. Beat until dough comes together.
Shape into a disc, wrap in plastic wrap & refrigerate until firm. Once dough has chilled, preheat the oven to 350(f) degrees & line two baking sheets with parchment paper.
On a lightly floured surface, roll out dough to 1/4 inch thick.
Using your favourite cookie cutter shape, cut out dough & place 1/2 inch apart on the baking tray. Using an extra small cookie cutter, cut out a hole in half of the cookies.
Bake for 10 to 12 minutes, until golden around the edges.
Let cool before filling with jam & dusting with powdered sugar.