Cream the butter and sugar together until the mixture is light and fluffy, about 3-5 minutes on medium speed.

Add in the eggs one at a time, mixing well after each addition, then add vanilla extract and mix until smooth.

In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add this mixture to the wet ingredients and mix on low speed.

Shape the dough into a disk about 1 inch thick, wrap in plastic wrap, and refrigerate for at least 1 hour.

Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.

Roll out the chilled dough to about ¼ inch thickness and cut out heart shapes using a cookie cutter.

Bake cookies in the preheated oven for 10-12 minutes or until edges are lightly golden.

Cool cookies on baking sheets for 5 minutes before transferring to a wire rack. Decorate with frosting if desired.