Preheat your oven to 350°F (175°C).
In a bowl, whisk together the flour, baking powder, baking soda, and salt.
In a separate bowl, beat the softened butter and granulated sugar until light and fluffy.
Add the egg and vanilla extract, mixing well until combined.
Gradually mix in the dry ingredients until just combined.
Chill the dough for at least 30 minutes.
Roll out the dough on a lightly floured surface and use a heart-shaped cutter to cut out cookies.
Place the cookies on a baking sheet lined with parchment paper and bake for 8-10 minutes.
Allow the cookies to cool on a wire rack.
Decorate with powdered sugar or your choice of icing.
