In a large mixing bowl, cream together the butter and sugar until light and fluffy. Add the eggs one at a time, mixing well after each addition. Stir in vanilla extract.

In another bowl, whisk together the flour, baking powder, and salt. Gradually add to the wet ingredients, mixing until a dough forms.

Wrap the dough in plastic wrap and chill in the refrigerator for at least 1 hour to firm up.

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

On a floured surface, roll out the chilled dough to about 1/4 inch thickness. Use a heart-shaped cookie cutter to cut out cookies.

Place cookies on the prepared baking sheet and bake for 8-10 minutes or until the edges are lightly golden. Cool completely on a wire rack.

In a bowl, beat together confectioners' sugar and butter. Add milk and vanilla, then beat until smooth. Stir in food coloring until desired shade of pink is reached.

Spread or pipe the frosting onto each cooled cookie. Allow the frosting to set before serving.

Arrange cookies on a platter and serve as a delightful dessert or gift them wrapped in decorative packaging.

Store cookies in an airtight container at room temperature for up to one week. For longer storage, freeze the cookies unfrosted.