Preheat oven to 350ºF. Grease a baking sheet or line it with parchment paper and set aside.
Beat butter and sugar until white.
Add eggs and vanilla then beat until fluffy.
Sift in flour, baking powder, baking soda and salt. Mix until fully incorporated.
Form dough into balls and place on a baking tray. Gently press down cookies.
Bake for 10 to 12 minutes or until beginning to brown. Let cool on the tray for 5 minutes before transferring to a cooling rack.
Place cream cheese, butter, powdered sugar and vanilla in a bowl and beat with an electric mixer until smooth.
When cookies are completely cooled, spread a layer of frosting on each cookie.
Top each cookie with fruits. Serve cold and store in the refrigerator.
