Step 1: Prepare the Dough

1. Mix Dry Ingredients: In a large bowl, combine the flour, sugar, and salt.
2. Add Butter: Incorporate the cold, cubed butter into the dry ingredients. Use a pastry cutter or your fingers to blend until the mixture resembles coarse crumbs.
3. Form the Dough: Gradually add cold water, mixing until a dough begins to form. Be careful not to overwork the dough.
4. Chill the Dough: Shape the dough into a ball, wrap it in plastic wrap, and refrigerate for at least 30 minutes to allow the butter to firm up.

Step 2: Roll and Cut the Dough

5. Preheat the Oven: Set your oven to 350°F (175°C).
6. Roll Out the Dough: On a floured surface, roll out the chilled dough to a thickness of about 1/8 inch.
7. Cut Rectangles: Cut the dough into rectangles, approximately 3 by 4 inches. You should have enough for about 6-8 pop tarts.

Step 3: Fill and Assemble

8. Add the Filling: Place a heaping spoonful of your chosen fruit jam onto half of the rectangles, spreading it slightly but leaving a border for sealing.
9. Seal the Edges: Cover each jam-topped rectangle with a plain rectangle. Use the tines of a fork to press and seal the edges together, ensuring no filling escapes during baking.

Step 4: Bake the Pop Tarts

10. Bake: Transfer the assembled pop tarts to a baking sheet lined with parchment paper. Bake for 20-25 minutes, or until the edges are golden brown.
11. Cool: Allow the pop tarts to cool on a wire rack. This step is crucial as it helps the pop tarts to firm up and makes icing easier.

Step 5: Prepare the Icing

12. Make the Icing: In a small bowl, mix powdered sugar with milk until you achieve a smooth, drizzle-worthy consistency.
13. Drizzle: Once the pop tarts have cooled, drizzle the icing over the top. For an extra touch, consider adding sprinkles or a dusting of colored sugar.