Combine flour, baking powder, and salt in a large bowl.

Beat sugar and butter together in a separate bowl using a mixer at low speed. Increase speed to high and beat until light and fluffy, about 5 minutes. Reduce speed to low and beat in eggs, one at a time, and vanilla extract. Beat in flour until just blended and press together by hand into a dough. Divide dough into 4 equal portions and flatten each into a disk. Wrap disks individually in plastic and refrigerate 8 hours to overnight.

Remove 2 disks of dough from the refrigerator; keep remaining dough in the refrigerator or freezer for future use.

Preheat the oven to 350 degrees F (175 degrees C). Spray 36 mini muffin cups with cooking spray or line with paper liners.

Roll 1 rounded teaspoon of dough into a ball and press into the bottom and up the sides of a mini muffin cup to form a shell. Repeat with remaining dough to make 36 shells.

Bake in the preheated oven until lightly golden, 12 to 15 minutes.

Meanwhile, beat peanut butter, confectioners' sugar, and butter together in a bowl using an electric mixer until creamy. Pour filling into a pastry bag or a resealable plastic bag with a corner snipped off.

Remove from the oven and press the end of a wooden spoon into each cookie cup to reshape. Cool 2 minutes in the pan, then carefully transfer to a rack to cool completely.

Fill each cooled cookie cup with about 1 tablespoons filling. Top each with 1 chocolate kiss candy.