Preheat the oven to 425 degrees. Spray a donut pan with cooking spray and set aside.
In a medium sized mixing bowl combine the flour, baking powder, and salt. Set aside.
In a large mixing bowl mix together the butter and sugar.
Add in the eggs, vanilla, and green food coloring and mix well to combine.
Add half the dry ingredients to the wet ingredients and mix well.
Add the milk and stir until combined.
Add remaining dry ingredients and mix well to combine.
Pour the donut batter into a piping bag or a zip top baggie. Cut off the end and pipe the donut batter into the donut pan filling it about 2/3 of the way full.
Bake for 8-10 minutes or until the top of the donut springs back when touched.
Remove from oven. Remove from donut pan and cool on a wire rack.
In a small bowl whisk together the powdered sugar, milk, vanilla extract, and food coloring. The glaze should be thick.
Dip the top of each donut into the glaze and allow excess to drip off. Place back on the wire rack. Sprinkle the top with heart sprinkles.
Let the donuts sit for 15 minutes so that the glaze hardens.