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

In a medium bowl, whisk together the all-purpose flour and baking powder. Set aside.

In a large bowl, cream together the softened butter and granulated sugar using an electric mixer until light and fluffy, about 3-5 minutes.

Add the egg and vanilla extract to the butter and sugar mixture, beating until well combined.

Gradually add the dry mixture to the wet ingredients, mixing until a soft dough forms.

Roll the dough out on a floured surface to approximately 1/4-inch thickness.

Use a heart-shaped cookie cutter to cut out cookies and place them onto the prepared baking sheets.

Bake in the preheated oven for 8-10 minutes, or until the edges are lightly golden.

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

Once cooled, use royal icing to pipe designs on the cookies.

Decorate with fondant flowers for a beautiful finishing touch.