Preheat the oven to 180°C/350°F/Gas mark 4
Sift the flour, sugar and baking powder together, set aside. Cream the butter, cream cheese and vanilla essence thoroughly. Beat in apricot jam until blended. Add the dry ingredients and mix well. Stir in the pecans.
Drop the mixture by teaspoonfuls onto ungreased baking trays. Bake for 12 minutes or until the edges are delicately browned. Sandwich together with the icing.
For the apricot icing, blend together the icing ingredients. Coat the cookies.