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

In a separate large bowl, beat the butter and sugar together until light and fluffy.

Add the egg and vanilla extract to the butter mixture and mix until smooth.

Gradually add the dry ingredients to the wet ingredients and mix until just combined.

Divide the dough in half and add a few drops of red food coloring to one half. Mix until the color is evenly distributed.

Wrap both dough halves in plastic wrap and refrigerate for at least 1 hour.

Preheat the oven to 350°F (175°C). Line a baking sheet with parchment paper.

Roll out the plain dough on a lightly floured surface to a thickness of about 1/4 inch.

Using a heart-shaped cookie cutter, cut out cookies and place them on the prepared baking sheet.

Repeat with the red dough.

Bake the cookies for 10-12 minutes, or until the edges are golden brown.

Allow the cookies to cool on the baking sheet for a few minutes, then transfer them to a wire rack to cool completely.