In a medium mixing bowl combine the flour, baking powder, and salt.

In the bowl of a stand mixer beat the butter until smooth. Gradually add in the sugar and continue mixing on medium until fluffy.

Add in the egg and vanilla and beat until mixed well.

Place the mixer on low and add in the flour mixture, mixing until just blended.

Knead the dough into a ball and flatten into a disc shape. Cover with plastic wrap and refrigerate for at least an hour or overnight.

Preheat the oven to 375 degrees.

On a lightly floured surface roll the dough to 1/4 inch thick. Cut out 12 heart shapes. Place the cookies on a baking sheet and bake for 7-8 minutes or until they no longer look wet on top.

Remove from the oven and allow to cool for 2 minutes on the cookie sheet before removing to a wire rack. Cool completely.

Repeat with remaining dough.

To make the icing combine the powered sugar, meringue powder, and vanilla in a bowl. Add the water 1 tablespoon at a time until the icing is the consistency you desire.

Separate into three bowls and leave one white, color one pink, and color another red. Ice the cookies using a bent spatula. Immediately sprinkle on the sprinkles so that they stick.

Allow the icing to harden for 12 hours before placing in an air tight container.