1. In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

2. In a large bowl, cream together the softened butter and sugar until light and fluffy.

3. Add the egg and vanilla extract to the butter mixture, and mix until well combined.

4. Gradually add the dry ingredients to the wet ingredients, mixing until a dough forms.

5. Divide the dough in half, form into discs, wrap in plastic wrap, and refrigerate for at least 1 hour.

6. Preheat the oven to 350°F (180°C) and line a baking sheet with parchment paper.

7. Roll out the chilled dough on a floured surface to about ¼ inch thickness.

8. Use the heart-shaped cookie cutter to cut out cookies and place them on the prepared baking sheet.

9. Decorate the cookies with Valentine’s Day sprinkles.

10. Bake for 10-12 minutes or until the edges are lightly golden.

11. Let the cookies cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.