Line 2 to 3 large baking sheets with parchment paper or use silicone mats.

Place the softened butter and sugar into a mixing bowl (you can use stand mixer or hand mixer for this recipe). Beat the butter and sugar together on high speed until the butter is light in color and fluffy, about 3 to 4 minutes. Next, add in the egg and vanilla extract and mix again on medium speed for 1 to 2 minutes, until the egg is well beaten.

In a separate bowl, combine the dry ingredients: flour, baking powder and salt and stir to combine. Add the dry ingredients into the cookie batter and mix on low speed for a couple minutes until a cookie dough begins to pull into a ball. If needed, use your hands to gently knead the dough together.

Divide the dough in half and lightly flour your work surface and rolling pin. Roll the dough out gently until it is ¼-inch/6-mm thick. Turn the dough over a few times to keep it from sticking to the surface. Use a heart shaped cookie cutter to cut out small or large hearts. Next, transfer the cookies onto lined baking sheet, spacing them apart about 1 ½-inches/3 ½-cm. Collect the dough scrapes and reuse them.

Method 2: Alternatively, wrap the prepared cookie dough tightly in plastic wrap and refrigerate for at least 1 hour, or overnight. When ready to make the cookies, roll out the dough on a lightly floured work surface. Handle the dough as least as possible with your hands, as the warmth will cause the dough to soften too much.

Place the baking sheets with the prepared cookies into the refrigerator for at least 45 minutes to one hour. Start preheating your oven to 350F/177C. Once the cookies are chilled, remove 1 baking sheet at a time and place it directly into the preheated oven. Bake for 11 to 12 minutes, just until the bottoms of the cookies are slightly golden; the tops should stay pale white.

Allow the cookies to cool on the baking sheet for 10 minutes, then transfer them onto a wire rack to cool completely.