Preheat your oven to 350°F (175°C). In a mixing bowl, whisk together the all-purpose flour, baking powder, baking soda, and fine sea salt until thoroughly combined. In another bowl, cream the softened unsalted butter and granulated sugar until light and fluffy. Beat in the egg and vanilla extract, then gradually add the flour mixture, folding in chopped mini pretzels.

Using a cookie scoop, portion the dough into 1 ½ tablespoon-sized balls and roll them in crushed pretzels. Place them on a baking sheet lined with parchment paper and bake for 10 minutes or until edges are lightly golden. After pulling them from the oven, gently press a spoon into each cookie's center to create an indentation, then let them cool completely on the baking sheet.

While cookies are cooling, prepare the frosting. Beat the cream cheese until smooth, then gradually add the confectioners' sugar, mixing well followed by the vanilla extract and pinch of salt. Slowly incorporate cold heavy whipping cream, beating until frosting is light and fluffy.

Generously top each cookie with cream cheese frosting, then spoon a dollop of strawberry preserves in center, allowing it to flow slightly towards edges. Add a mini pretzel on top of each cookie for extra crunch.