Preheat your oven to 375°F (190°C). Line baking sheets with parchment paper.
In a medium bowl, whisk together the flour, baking powder, and salt.
2 1/2 cups all-purpose flour, 1 teaspoon baking powder, 1/2 teaspoon salt
In a large bowl, cream together the softened butter and sugar until light and fluffy.
1 cup unsalted butter, 1 1/4 cups granulated sugar
Beat in the egg and vanilla extract until well combined.
1 large egg, 1 teaspoon vanilla extract
Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Be careful not to overmix.
2 1/2 cups all-purpose flour, 1 teaspoon baking powder, 1/2 teaspoon salt
Lightly flour a clean surface. Divide the dough in half and roll out to about 1/4-inch thickness.
Use a heart-shaped cookie cutter to cut out cookies.
Place cookies onto the prepared baking sheets and 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 medium bowl, whisk together the powdered sugar, milk, and vanilla extract until smooth. Add food coloring if desired.
3 cups powdered sugar, 6 tablespoons milk, 1/2 teaspoon vanilla extract, food coloring
Once the cookies are completely cool, frost them with the prepared frosting.
Allow the frosting to set before serving. Enjoy your Best Frosted Heart Sugar Cookies!