Preheat your oven to 350°F (175°C).

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

Beat in the egg and vanilla extract until well combined.

In another bowl, mix the flour, baking powder, and salt. Gradually add this dry mixture to the wet mixture, mixing until it forms a dough.

Roll out the dough on a floured surface to about 1/4 inch thick.

Use a heart-shaped cookie cutter to cut out the cookies. Place them on a baking sheet lined with parchment paper.

Bake for 8-10 minutes or until the edges are lightly golden.

Let the cookies cool completely before decorating with red icing and sprinkles if desired.