In a medium bowl, blend the flour, baking powder, and salt until well combined.

In a separate bowl, cream the softened butter and powdered sugar together until fluffy and pale.

Add the milk and vanilla extract to your butter mixture, beating until smooth.

Gradually add the dry ingredients to the butter mixture, stirring until a dough forms.

Separate your dough into two portions; tint one with red or pink food coloring if you like.

Roll the tinted dough into a small log, then place it in the freezer for about 30 minutes.

Once firm, slice the colored dough into disks and use a heart-shaped mini cutter to cut out heart shapes.

Stack your heart shapes back into one continuous log and return it to the freezer for another 30 minutes.

Take the remaining plain dough and wrap it around the heart log, shaping it into a smooth cylinder.

Chill the whole log in the fridge for 1 hour.

When ready, slice the log into ¼-inch rounds, rotating slightly for even slices.

Preheat your oven to 350°F (175°C) and bake the cookies for 10–12 minutes.

Allow the cookies to cool on the pan for a few minutes before transferring them to a wire rack.