In a mixing bowl, combine all-purpose flour, baking powder, and a pinch of salt. Whisk these dry ingredients until evenly blended.

Add softened butter and sugar to the bowl. Mix until the mixture becomes light and fluffy, about 3-4 minutes.

Incorporate the eggs and vanilla extract into the creamed mixture. Blend just until combined.

Gradually add the dry mixture you prepared earlier. Continue mixing until a soft dough forms, around 1-2 minutes.

Cover the bowl with plastic wrap and chill in the fridge for at least 30 minutes.

Prepare the nut filling by mixing chopped nuts with a small amount of sugar and any desired spices.

Roll out the chilled dough on a floured surface into a rectangle about 1/8 inch thick.

Evenly sprinkle the nut mixture over the dough, leaving a small rim around the edges.

Roll the dough tightly from one edge into a log shape, place seam side down, and slice into equal pieces.

Preheat your oven to 350°F (175°C), arrange the slices on a baking sheet, and bake for 15-20 minutes until lightly golden.

Allow the cookies to cool for 5 minutes on the sheet, then transfer to a wire rack and dust with powdered sugar before serving.