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Heat oven to 350°F.
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Spray 24 miniature muffin cups, 1 3/4 x 1 inch with cooking spray.
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In medium bowl, beat butter and 3 Tbsp sugar with mixer on medium speed until well mixed. Beat in 1 cup flour until dough forms.
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Shape dough into 3/4 inch balls. Press 1 ball in bottom and up side of each muffin cup for crust.
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Bake 14-16 minutes or until edges begin to turn golden brown.
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Meanwhile, in same bowl, beat remaining ingredients except powdered sugar on medium speed until well mixed.
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Spoon 1 heaping tablespoon mixture evenly into each baked crust.
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Bake 10-12 minutes or until filling is light golden brown. Cool in pan 15 minutes. Remove from pan to wire rack. Cool completely, about 30 minutes.
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Sift powdered sugar over tops of cookies. Store covered in refrigerator. Sift additional powdered sugar over cookies just before serving if desired.