1-First Step: Mise en place. Measure all ingredients accurately. Soften butter to room temperature (poke it; should dent easily). Whisk flour, baking powder, and salt in a bowl. Set aside. Line two baking sheets with parchment paper.

2-Second Step: Cream wet ingredients. In a large bowl, beat softened butter and granulated sugar with a mixer on medium speed until light and fluffy, about 3-4 minutes. Scrape sides often. Add egg and vanilla extract; mix until combined. Drop in red food coloring if using, for pink dough.

3-Third Step: Form the dough. Gradually add dry mixture to wet on low speed. Mix just until a soft dough forms; do not overmix to keep cookies tender. Divide into two equal portions. Flatten each into a disk, wrap in plastic wrap, and refrigerate 1-2 hours. Cold dough rolls easier and holds shapes.

4-Fourth Step: Preheat and roll. Heat oven to 350°F. Work with one disk at a time; keep the other chilled. On a lightly floured surface, roll dough to 1/4-inch thickness. Use heart-shaped cutters (2-3 inches) to cut shapes. Place 2 inches apart on prepared sheets. Re-roll scraps once for best texture.

5-Fifth Step: Chill cutouts. Refrigerate cut cookies on sheets for 10 minutes. This prevents spreading during baking, ensuring sharp edges.

6-Sixth Step: Bake. Bake one sheet at a time in the middle rack for 8-10 minutes. Edges turn lightly golden; centers stay pale. Rotate halfway for even baking. Cool on sheets 5 minutes, then transfer to wire racks.

7-Seventh Step: Prepare royal icing. Whisk powdered sugar, meringue powder, and water with a mixer until stiff peaks form, about 7 minutes. Divide into bowls. Tint with gel colors: pink, red, white. Use tips (#1-3) for piping.

8-Eighth Step: Decorate. Cool cookies fully. Pipe outlines, flood centers, add sprinkles. Dry 4-6 hours. For details like ‘Love‘, use fine tip.

9-Final Step: Finishing touches and serving. Stack once dry. Serve plain, dipped in milk, or as favors. Yields 24-30 royal icing cookies. Pair with hot cocoa for extra romance. Learn the secret history of Valentine’s Day while baking.