Preheat your oven to 350°F (175°C). In a large mixing bowl, cream together the softened butter and granulated sugar using a hand mixer until light and fluffy, about 3-5 minutes. Gradually mix in the all-purpose flour, baking powder, and salt until well combined.

Line a baking sheet with parchment paper. Drop rounded tablespoons of dough onto the sheet, spacing them about two inches apart. Flatten each ball slightly with the back of a spoon. Bake for about 10-12 minutes or until golden around the edges.

Let the cookies cool on the baking sheet for about 5 minutes before transferring them to a wire rack to cool completely.

In another mixing bowl, combine the softened cream cheese, powdered sugar, and vanilla extract. Beat until smooth and creamy, about 2-3 minutes.

Spread a layer of cream cheese frosting on each cooled cookie base. Arrange an assortment of fresh fruits on top.