In medium bowl, combine flour, baking powder and salt.
In large bowl, beat butter, cream cheese, sugar and vanilla until light and fluffy. Stir in flour mixture 1/2 cup at a time, blending well after each addition. Dough will be soft and slightly elastic. Form dough into 2 squares, about 1 in. thick. Wrap dough in plastic wrap and refrigerate at least 2 hours.
For filling, stir together butter, sugar and cinnamon in small bowl until well combined.
On floured surface, roll one square into a 12 in. x 9 in. rectangle about 1/4 in. thick (leave remaining square in refrigerator until ready to use). Using half of filling mixture, spread thin layer completely covering dough. Starting at long end, roll dough tightly into a spiral. Wrap with plastic wrap and freeze 30 minutes. Repeat with remaining dough and filling.
Preheat oven to 350ºF. Prepare cookie pans with parchment paper.
Cut dough logs into 1/4 in. slices. Place on prepared cookie pans.
Bake 10-12 minutes or until edges of cookies are pale golden brown. Cool cookies on pan on cooling grid 5 minutes. Remove from pan; cool completely on grid.