In a large bowl, beat the 1 cup of softened butter and granulated sugar with an electric mixer until light and fluffy.

Add eggs one at a time, then stir in vanilla extract, mixing thoroughly after each addition.

In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.

Gradually add the dry ingredients to the wet mixture, mixing on low speed until just combined. Do not overmix.

Cover the dough and refrigerate for at least 30 minutes.

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

On a lightly floured surface (or use powdered sugar), roll out the chilled dough to about 1/4 inch thickness. Cut out shapes using your favorite cookie cutters.

Place cookies on the prepared baking sheets, about 1-2 inches apart.

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

Let cookies cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely.

To make the frosting: In a medium bowl, beat the ½ cup of softened butter until smooth. Gradually add the powdered sugar, beating until well combined. Add the green gel food coloring (start with 1 drop and add more for desired shade) and milk (1 tablespoon at a time) until you reach a smooth, spreadable consistency.

Once cookies are completely cool, frost them with the green frosting. Immediately add a red heart-shaped sprinkle to each cookie.