In a small bowl, whisk together the flour, baking powder, baking soda and salt. Set aside.
In a the bowl of a standing mixer, beat the granulated sugar and butter at medium speed until light and fluffy.
Add the strawberry preserves and vanilla bean paste. Mix until combined, scraping the sides of the bowl.
Add the eggs one at a time and continue mixing until blended.
Reduce mixer speed to low and add the flour mixture. Mix until just combined.
Refrigerate the dough while you preheat the oven.
Preheat oven to 325 degrees. Line several baking sheets with parchment paper.
Using an ice cream scoop, form dough balls.
Add the powdered sugar to a small bowl. Roll the dough balls in the powdered sugar. Place on the prepared baking sheets about 2-inches apart.
Bake 12 - 14 minutes until the cookies are puffed, crinkled and the edges are slightly browned. Remove from cookie sheet and cool on a wire rack.