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 a dough forms.
Divide the dough into two parts and wrap in plastic wrap; chill for at least 30 minutes.
Roll out the chilled dough on a floured surface to about ¼ inch thick.
Use heart-shaped cookie cutters to cut out cookies and place them on a baking sheet.
Bake for 10-12 minutes or until the edges are lightly golden.
Allow cookies to cool completely before decorating with royal icing and food coloring.