Beat butter until soft. Add in confectioners' sugar and continue to beat until combined.
In a separate bowl, toss together flour and salt. Gradually add dry ingredients to butter mixture in even increments. Beat in rose water until fully incorporated. Knead dough 3 or 4 times until mixture comes together. Wrap in plastic wrap and refrigerate for 1 hour.
Roll out dough to 1/4-inch thick. Cut out cookie hearts using a heart-shaped cookie cutter. In half of the heart cookies, use a smaller heart-shaped cookie cutter to remove an inner section, creating a window.
Bake at 350 degrees F (175 degrees C) for 8 minutes. Place on a rack to cool before assembling. Dust heart cut-out window cookies with confectioners sugar.
To assemble the sandwich cookies, scoop a spoonful of your favorite choice of Laura Ann's Jams onto the backside of a heart-shaped cookie, allowing the more presentable top to face outward. Carefully position a sugar-dusted cookie with cut-out on top, spooning in more jam in the center if needed.
Makes approximately 2 dozen sandwich cookies.