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

In a mixing bowl, cream together the butter and sugar until fluffy (about 3 minutes).

Beat in the egg and vanilla extract until well combined.

In another bowl, whisk together flour and baking powder; gradually add to the wet ingredients while mixing on low speed until just combined.

Roll out the dough on a floured surface to about ¼ inch thick. Cut into heart shapes using cookie cutters.

Place cookies on prepared sheets and bake for 8-10 minutes or until edges are lightly golden. Cool before decorating.