For the Cookies:

1. In the bowl of a stand mixer with the paddle attachment, whip butter and sugar together until fluffy. Add egg and vanilla, beat again until well combined. Add flour, salt, and baking powder. Beat on low speed until combined, scrape down the sides of the bowl, and beat again on medium-low speed, until a soft cookie dough as come together.
2. Shape the dough into a flat disk and wrap in clingfilm. Refrigerate for about 30-45 minutes.
3. Preheat oven to 350 degrees F. Line two baking sheets with parchment paper and set aside.
4. Roll out the chilled dough on a lightly floured work surface until about ¼-inch thick. Use a heart shaped cookie cutter and cut out your cookies. You should get about 2 dozen cookies from this recipe.
5. Bake for 10 minutes or until the sides are just lightly golden.
6. Transfer to a cooling rack and let cool completely before icing.

For the icing and decor:

1. In a small bowl, whisk together confectioner's sugar, almond extract, 2 tablespoons milk, and 2 tablespoons corn syrup. Whisk until smooth but still thick. If it's still too dry, add an addition tablespoon each of milk and corn syrup.
2. Divide the icing between another bowl. To the separate bowl, add 1-2 drops of red (or pink) food coloring. Ice the cookies and decorate as desired. Lay out on a lined baking sheet and let the icing set.
3. Cookies can be stored in an air-tight container in a cool, dark place for up to two weeks.