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

In a medium bowl, whisk together the all-purpose flour, baking powder, baking soda, and sea salt until well combined. Set aside.

Chop the mini pretzels into small pieces, keeping them ready for rolling later.

In a large mixing bowl, beat the unsalted butter and granulated sugar until light and fluffy, about 2-3 minutes. Add the egg and vanilla extract and mix until well blended.

Gradually incorporate the flour mixture into the butter blend, mixing just until absorbed.

Using a cookie scoop or your hands, portion out 1½ tablespoon-sized balls of dough and roll each ball in crushed pretzels. Place on baking sheets, spacing 2 inches apart.

Bake for about 10 minutes until edges are golden. Press the back of a spoon into the center of each cookie to create a small dent.

Cool the cookies before preparing the frosting. Beat cream cheese until smooth, then gradually add confectioners' sugar and vanilla. Slowly pour in heavy cream and whip until fluffy.

Spread frosting on top of each cooled cookie, add a dollop of strawberry preserves, and place a whole pretzel on top for decoration.