In a large bowl, cream together the softened butter and sugar until light and fluffy.
1 cup unsalted butter, 1 cup granulated sugar
Beat in the egg and vanilla extract until well combined.
1 large egg, 1 teaspoon vanilla extract
In a separate bowl, whisk together the flour, baking powder, and salt.
3 cups all-purpose flour, 1 teaspoon baking powder, 1/2 teaspoon salt
Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Do not overmix.
3 cups all-purpose flour, 1 teaspoon baking powder, 1/2 teaspoon salt
Divide the dough in half, flatten into disks, wrap in plastic wrap, and chill for at least 1 hour.
Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.
On a lightly floured surface, roll out one disk of dough to about 1/4 inch thickness.
3 cups all-purpose flour
Use heart-shaped cookie cutters to cut out cookies and place them on the prepared baking sheets.
Bake for 8-10 minutes, or until the edges are lightly golden.
Let the cookies cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely.
In a large bowl, cream together the powdered sugar and softened butter until smooth.
4 cups powdered sugar, 1/2 cup unsalted butter
Gradually add the milk and vanilla extract, beating until the frosting is a good consistency. Add more milk, 1 tablespoon at a time, if needed.
1/4 cup milk, 1 teaspoon vanilla extract
Divide the frosting into separate bowls and tint with gel food coloring.
gel food coloring
Once the cookies are completely cooled, frost them with the colored frosting. Add sprinkles if you desire.
Let the frosting set completely before serving or storing.