Make the Dough:

• In a large bowl, cream together butter and sugar until light and fluffy.

• Beat in the eggs one at a time, then stir in vanilla extract.

• In a separate bowl, whisk together flour, baking powder, and salt.

• Gradually add the dry ingredients to the wet mixture. Mix until just combined.

• Divide the dough into 2 portions, wrap in plastic wrap, and refrigerate for at least 30 minutes.

Prepare the Filling:

• In a bowl, mix ground walnuts, granulated sugar, powdered sugar, cinnamon, and nutmeg. Set aside.

Roll and Fill the Dough:

• Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.

• Roll out one portion of dough to ¼-inch thickness on a floured surface.

• Evenly spread half of the walnut filling over the dough.

• Roll tightly jelly-roll style and cut into 1-inch slices.

• Place slices flat on the prepared baking sheet. Repeat with the second dough portion.

Bake the Cookies:

• Bake for 12–15 minutes or until lightly golden.

• Cool on the baking sheet for a few minutes, then transfer to a wire rack to cool completely.