1-First Steps: Mixing the Dough Start by creaming together the room temperature butter and sugar until fully combined. Add the egg, vanilla, and almond extract, mixing until fluffy. Gently fold in the flour, baking powder, and salt until a soft, non-sticky dough forms.

2-Chilling and Shaping: Divide the dough in half, form into discs, wrap in plastic wrap, and refrigerate for at least 2 hours or overnight. Prepare baking sheets lined with parchment paper. Roll the dough on a lightly floured surface to a thickness of ¼ to ½ inch, then cut out heart shapes with cookie cutters and place them 1-2 inches apart on the baking sheets.

3-Baking and Frosting: Chill the cookie sheets in the fridge or freezer for at least 20 minutes before baking to maintain shape. Preheat the oven to 350°F (177°C) and bake cookies on the middle rack for 8 to 12 minutes, rotating halfway for even baking until the edges are set. Let cookies cool on the sheet for a few minutes before transferring to a rack to cool completely.

For the frosting, cream softened butter and powdered sugar until smooth, then add vanilla extract, pink food coloring if desired, and heavy cream. Beat on high for 3-4 minutes until light and fluffy, and spread about 1 tablespoon on each cooled cookie. Optionally garnish with heart-themed sprinkles. The whole process takes about 30 minutes of active prep, 2 hours chilling, and 10 minutes baking, totaling around 2 hours and 40 minutes.