1. Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

 

 

2. In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

 

 

3. In a large bowl, cream together the softened butter and sugar until light and fluffy.

 

 

4. Add the egg and vanilla extract to the butter mixture and beat until well combined.

 

 

5. Gradually add the dry ingredients to the wet ingredients, mixing until a soft dough forms.

 

 

6. Roll out the dough on a floured surface to 1/4-inch thickness and use the heart-shaped cookie cutter to cut out cookies.

 

 

7. Place the cookies on the prepared baking sheet and bake for 8-10 minutes, or until the edges are lightly golden.

 

 

8. Let the cookies cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.

 

 

9. Once the cookies are completely cool, decorate them with sprinkles and icing as desired.