Directions:

1.  In medium bowl, whisk together flour, baking powder, and salt.  Set aside.

 

2.  In a large bowl beat butter and sugar on medium-high speed until light and fluffy.  Beat in egg and vanilla.  Reduce speed to low and gradually add flour mixture; beat until combined.  Divide dough in half; flatten into disks.  Wrap each in plastic and freeze until firm, about 20 minutes.

 

3.  Preheat oven to 325°.  Line baking sheets with parchment.  Remove 1 disk of dough; let stand 5 to 10 minutes.  Roll out 1/8 inch thick between two sheets of floured parchment, dusting with flour as needed.  Cut shapes with heart-shaped cookie cutters (used 2-/12 inch and 4 inch cookie cutters).  Using a spatula, transfer to prepared baking sheets (if dough gets too soft, refrigerate 10 minutes).  Reroll scraps and cut more shapes.  Repeat with remaining disk of dough.

 

4.  Bake cookies, rotating sheets halfway through, until edges are golden, about 12 minutes.  (If bubbles form, tap baking sheet firmly against oven rack a few times during baking.)  Let cool completely on wire racks.  

 

5.  Icing:  In medium bowl mix confectioners’ sugar, corn syrup, and water or milk.  Then add food coloring until desired color is reached, about 10 drops.  (If icing is too thin add more powdered sugar. If too thick add more water/milk, a drop at a time.) Fill icing into a piping bag or plastic snack bag (if using a snack bag snip off one corner after filling)  Outline the shape of cookie first and let set for about 10 minutes and then fill in with more icing if desired.  If adding sprinkles or other decorations do immediately after icing. 

Makes about 2 dozen depending on size of cookie cutters.