In a mixing bowl, combine the all-purpose flour and baking powder. Add the lemon zest and powdered sugar, mixing well to combine. Next, add the cold butter cubes to the dry mixture. Use your fingers or a pastry cutter to work the butter into the flour until the mixture resembles coarse crumbs.
Make a well in the center of the crumbly mixture and add the egg yolk. Mix until the dough starts to come together. If it feels too dry, you can add a teaspoon of cold water. Once combined, knead the dough gently on a floured surface until smooth.
Wrap the dough in plastic wrap and refrigerate it for at least 30 minutes. Chilling helps to firm up the dough, making it easier to roll out.
Preheat your oven to 180°C (350°F). On a lightly floured surface, roll out the chilled dough to about 1/8 inch thick. Use a cookie cutter or knife to cut the dough into squares or rectangles.
Take each square of dough and make a small slit in the center. Twist the ends of the dough through the slit to create a bow shape. Place the shaped cookies on a parchment-lined baking sheet.
Using a small spoon, place a dollop of apricot jam in the center of each cookie. Be careful not to overfill, as the jam may spill out while baking.
Bake the cookies in the preheated oven for 12-15 minutes or until they are lightly golden. Keep an eye on them to prevent burning, as oven temperatures can vary.
Once baked, remove the cookies from the oven and let them cool on the baking sheet for a few minutes. Then, transfer them to a wire rack to cool completely. Dust with powdered sugar before serving for an extra touch of sweetness.