Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.

In a mixing bowl, whisk together the flour, baking powder, baking soda, and fine sea salt.

In another bowl, beat the unsalted butter and granulated sugar until light and fluffy. Mix in the egg and vanilla extract until well combined.

Gradually fold in the flour mixture, then roll the dough into 1½ tablespoon balls and coat with crushed mini pretzels.

Place the cookie dough balls on the baking sheets and bake for about 10 minutes. Press the center with a spoon after baking and let cool on a wire rack.

For the frosting, beat the cream cheese until smooth, mix in the confectioners' sugar and vanilla extract, then slowly incorporate heavy whipping cream until fluffy.

Once cooled, frost each cookie and top with a dollop of strawberry preserves and a whole mini pretzel.