Preheat the oven to 350 degrees.
In a large bowl, add all dry ingredients and whisk to blend.
In a small bowl, add all wet ingredients and whisk to blend.
Pour the wet ingredients into the dry ingredients and mix.
Lay out a piece of wax paper and put the dough on top. Cover the dough with another piece of wax paper and use a rolling pin to flatten the dough.
Use linzer cookie cutters to cut out the tops and bottoms of the cookie shapes.
Place the cut out cookies onto parchment paper. Move the paper to a cookie sheet.
Bake the cookies for 6 minutes.
Remove from the oven and transfer cookies to a cooling rack.
Frost the bottoms of the cookies, place the cutout top cookie on top. Sprinkle with powdered sugar.