Preheat your oven to 350°F (175°C).
In a bowl, whisk together flour, baking powder, and salt.
In a separate bowl, cream the softened butter and sugar until light and fluffy.
Beat in the egg and vanilla extract until well combined.
Gradually add the dry ingredients to the wet mixture, mixing until just combined.
Roll out the dough on a floured surface to about 1/4 inch thick.
Use a heart-shaped cookie cutter to cut out cookies and place them on a baking sheet lined with parchment paper.
Bake for 10-12 minutes or until the edges are lightly golden.
Allow the cookies to cool on a wire rack.
Decorate with icing and sprinkles according to your preference.