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

✓ Cream the softened butter and granulated sugar until pale and fluffy.

✓ Add the egg and vanilla extract, beating just until incorporated.

✓ Sift the flour and salt together, then gradually fold into the butter mixture.

✓ Form the dough into a disc, wrap in plastic, and chill for at least 30 minutes.

✓ Roll the chilled dough to a uniform ¼‑inch thickness on a lightly floured surface.

✓ Cut heart shapes with a cookie cutter, re‑rolling scraps as needed.

✓ Place hearts on the prepared sheets, spacing 1 inch apart.

✓ Bake for 10‑12 minutes until edges turn light golden brown.

✓ Cool on the sheet for 2 minutes, then transfer to a wire rack.

✓ Whisk powdered sugar with milk or water to a pipeable icing consistency.

✓ Pipe or drizzle icing onto cooled cookies and add sprinkles if desired.

✓ Allow icing to set for 15 minutes before storing or serving.