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

2. In a large 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 the dough comes together.

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 about 1/4 inch thickness. Use heart-shaped cookie cutters to cut out cookies and place them on the prepared baking sheet.

8. Bake the cookies for 8-10 minutes, or until the edges are lightly golden. Let the cookies cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.

9. Once the cookies are completely cool, decorate them with assorted sprinkles and decorations.