• In a medium bowl, stir together flour, baking powder, and salt. Set aside. Beat the butter and sugar together at medium speed until it’s fluffy, about 3 minutes.
• Add the egg and vanilla, mix well. Scrape the bowl down as needed. Add the dry ingredients and mix just until the flour is incorporated and the dough comes together.
• Divide the dough into 2 halves and wrap each in plastic wrap. Refrigerate the discs for at least 1 hour and up to 2 days.
• Lightly sprinkle your surface with flour. Remove the chilled dough from the refrigerator and wait 10-15 minutes, so that it will be easier to roll it out. Once chilled, use a lightly floured rolling pin to roll out each dough disc into a ¼ inch thick circle.
• Preheat the oven to 350 degrees Fahrenheit. Prepare a baking sheet with parchment paper.
• Use cookie cutters to cut the dough into your desired shapes and re-roll the heart sugar cookie cutouts into more ¼ inch thick discs to cut more cookies out until no scraps are remaining.
• Place cookies on the prepared baking sheet 2-3 inches apart. Bake for 9-11 minutes until just starting to turn light golden brown. Cool on the baking sheet for a couple of minutes and then transfer to a wire rack to cool completely.

TO MAKE THE PINK ICING

• In a medium bowl that is at least as wide as your largest cookie, combine powdered sugar, 3 tablespoons of milk stir until a thick icing forms. You should get the consistency of a glue.
• Place about 2 tablespoons of icing into a small bowl. Add 1 tsp of food coloring, mixing well reaching your desired colors.
• In the medium bowl with the white icing, drizzle a small amount of colored icing into the white glaze and lightly swirl once with a toothpick (be careful to avoid swirling too much as you will lose the marble effect).
• Dip the top side of each cookie into the glaze, pushing into the glaze lightly and twisting slightly and then lifting up and drizzling off any excess. Place on a wire rack to dry and continue with the rest of the cookies.
• Let the cookies dry on the cooling rack for at least 3 hours.