Make the Cookie Dough

• Wet Ingredients - In the bowl of a stand mixer fitted with the paddle attachment, cream the butter and sugar on medium speed for 2–3 minutes, until pale, light, and fluffy. Add the egg and vanilla extract, and mix until fully combined, scraping down the bowl as needed.
  225 g Unsalted butter, 200 g Granulated sugar, 1 large Egg, 1½ tsp Vanilla extract
• Dry ingredients - In a separate bowl, whisk together the flour, baking powder, and salt. Add the dry ingredients to the butter mixture and mix on low speed just until a soft dough forms. Do not overmix.
  360 g All-purpose flour, 1½ tsp Baking powder, ¼ tsp Salt
• Chill - Shape the dough into a flat disc, wrap it in plastic, and chill it for 30 minutes for easier rolling and cleaner cookie edges.
• Oven and Pan - Preheat oven to 170°C / 340°F. Line baking trays with parchment paper.
• Roll & Cut - Roll the chilled dough on a lightly floured surface to about ¼-inch (6 mm) thickness. Cut into round shapes using a cookie cutter and transfer to prepared baking trays, spacing slightly apart.
• Bake and Cool - Bake for 10–12 minutes, until the edges are just starting to turn lightly golden while the centers remain pale. Allow cookies to cool on the tray for 5 minutes, then transfer to a wire rack to cool completely.
• Buttercream Frosting - In a large bowl, beat the butter on medium-high speed for 3–4 minutes, until pale, creamy, and fluffy. Gradually add the powdered sugar, mixing on low speed until combined. Add the cream and vanilla extract, then beat on medium-high speed for 2–3 minutes, until smooth, fluffy, and pipeable. Tint with gel food coloring as desired.
  225 g Unsalted butter, 420 g Powdered sugar, 2 - 3 tbsp Heavy cream or milk, 1 tsp Vanilla extract, Gel food coloring
• Decorate the Cookies - Transfer frosting to a piping bag fitted with a large star tip. Pipe swirl roses onto each cooled cookie. Gently place a mini heart cookie on top and finish with sprinkles.
  Valentine sprinkles