Cream the Butter and Sugar: In a large bowl, cream together the softened butter and granulated sugar until light and fluffy (3-5 minutes).
Add the Egg and Vanilla: Beat in the egg and vanilla extract until well combined.
Combine Dry Ingredients: In a separate bowl, whisk together the flour, baking powder, and salt.
Gradually Add Dry Ingredients to Wet: Slowly add the dry ingredients to the wet ingredients, mixing on low speed until just combined.
Add Gel Food Coloring: Add a few drops of green gel food coloring to the dough.
Mix Thoroughly: Mix until the color is evenly distributed throughout the dough.
Chill the Dough: Wrap the dough in plastic wrap and chill in the refrigerator for at least 30 minutes.
Roll Out the Dough: On a lightly floured surface, roll out the dough to about ¼ inch thickness.
Cut Out Shapes: Use cookie cutters to cut out your desired shapes and place on a parchment-lined baking sheet.
Preheat Oven: Preheat your oven to 350°F (175°C).
Bake: Bake for 8-10 minutes, or until the edges are lightly golden brown. Let cool completely.
Combine Icing Ingredients: Combine powdered sugar and meringue powder. Gradually add warm water, mixing until smooth. Adjust consistency as needed.
Divide and Color: Divide the icing into two bowls. Add green and red gel food coloring to each.
Decorate: Outline and flood cookies with green icing. Add red heart details. Let dry completely.
