1. Prepare the Dough:
   • In a large bowl, cream together the softened butter and granulated sugar until light and fluffy.
   • Beat in the eggs one at a time, ensuring each is fully incorporated.
   • Stir in the vanilla extract.
   • In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.
   • Gradually add the dry ingredients to the wet mixture, mixing until just combined.
   • Divide the dough in half, wrap each portion in plastic wrap, and refrigerate for at least 30 minutes.
2. Prepare the Filling:
   • In a bowl, combine the finely ground walnuts, granulated sugar, powdered sugar, ground cinnamon, and ground nutmeg. Mix well.
3. Assemble and Bake:
   • Preheat the oven to 350°F (175°C).
   • On a lightly floured surface, roll out one half of the dough to a ¼-inch thickness.
   • Spread half of the walnut filling evenly over the dough.
   • Carefully roll up the dough, jelly-roll style.
   • Slice the roll into 1-inch pieces.
   • Place the slices on a baking sheet lined with parchment paper.
   • Bake for 12-15 minutes, or until golden brown.
   • Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.

Enjoy your homemade Italian Nut Roll Cookies!