Preheat oven to 375°. Cream butter and sugar until light and fluffy, 5-7 minutes. Beat in egg and vanilla. In another bowl, whisk flour, baking powder and salt; gradually beat into creamed mixture.
Using a cookie press fitted with a heart disk, press dough 1 in. apart onto ungreased baking sheets. Bake until set but not brown, 6-8 minutes. Cool on wire racks.
For frosting, beat butter, confectioners' sugar, vanilla and enough milk to reach a spreading consistency. If desired, tint with food coloring. Decorate cookies as desired.
Test Kitchen Tips
Unless otherwise specified, Taste of Home recipes are tested with lightly salted butter. Unsalted, or sweet, butter is sometimes used to achieve a buttery flavor, such as in shortbread cookies or buttercream frosting. In these recipes, added salt would detract from the buttery taste desired.
Make these cookies work for any occasion by switching up the shape and getting creative with the frosting.