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

2. In a large mixing bowl, cream together the 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 flour mixture to the wet ingredients, mixing until a dough forms.

5. Divide the dough in half, shape each half into a disk, 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. On a floured surface, roll out the dough to a ¼-inch thickness. Use heart-shaped cookie cutters to cut out the cookies.

8. Place the cookies on the prepared baking sheet and bake for 8-10 minutes, or until the edges are just starting to turn golden brown.

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