Preheat the oven. Before starting the cookie-making process, preheat your oven to 350 degrees.
Mix butter and sugar. Add softened butter and sugar to your mixer and mix. Combine until you get a smooth and creamy texture.
Add eggs and vanilla. Combine vanilla and eggs with the mixture and mix well.
Add the dry ingredients. First, add in the baking powder and stir. Then, add flour, one cup at a time. Do this slowly so it all gets mixed in well.
Roll out the dough. You're going to want to roll out the dough in sections, or at least I find that easier to do. Pinch off a section and roll out the dough slightly less about ½ inch in thickness. (you can easily change up the thickness to whatever you prefer, too!)
Cut the cookies into heart shapes. This is the fun part! If you have little ones making these cookies with you, they'll love jumping in and helping.
Bake the cookies. Quickly chill the cut cookies in the freezer before baking as the oven preheats. This little step will make thicker cookies, that hold their shape. You'll need to pay close attention while the cookies are baking. Cooking time will vary between 6-10 minutes. Thinner cookies will take less time while thicker sugar cookies will take more. The time you need to bake your cookies depends on how thick (or thin) you rolled the dough.
Cool down your cookies. Before applying the frosting, be sure to let the sugar cookies cool down all the way.