Combine the flour, baking powder, and salt in a bowl and set aside.

Beat the eggs, sugar and oil in a food processor or with an electric mixer (or even by hand) until light and fluffy. Add the vanilla, juice and zest, and the flour mixture, mixing at low speed (in a food processor, use the pulse button and pulse only until combined) or by hand until well combined.

Let the dough chill in the refrigerator for 1 hour or up to one day.

Preheat the oven to 350 degree Fahrenheit.

Cut out a portion of dough and roll out evenly on a very lightly floured board, an eighth-inch thin.

Cut out three-inch circles with a scalloped cookie cutter.

Place a heaping teaspoon of your favorite filling (suggestions above) in the center of each circle. Bring up the sides at three equidistant points, pinching firmly and leaving the centers exposed. Repeat with the rest of the dough and filling, using the scraps of the previous portion of cut-out dough with the next piece of dough you cut out, taking care to flour the board very lightly so the dough will not get too heavy.

Place the cookies on a cookie sheet lined with Gefen Parchment Paper, one inch apart. Bake about 20 minutes, or until lightly golden.

Store in tins, do not refrigerate.