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

1. Add the egg and vanilla extract and beat until fully combined.
2. In a separate bowl, whisk together flour, baking powder, and salt.
3. Gradually mix the dry ingredients into the wet mixture until a smooth dough forms.
4. If using food coloring or cocoa powder, add now and knead until evenly incorporated.
5. Wrap dough in plastic wrap and chill for at least 30 minutes.
6. Preheat oven to 350°F (175°C). Roll dough to about 1/4-inch thick on a floured surface.
7. Cut into heart shapes with a cookie cutter and place on a parchment-lined baking sheet.
8. Bake for 8–12 minutes, or until edges are lightly golden. Cool completely on a wire rack.
9. Decorate with icing, glaze, sprinkles, or sugar as desired.