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

Cream together ½ cup of softened unsalted butter with ½ cup granulated sugar and ½ cup brown sugar until light and fluffy.

Add in one egg and 1 teaspoon of vanilla extract, mixing until well combined.

Sift in 1 ½ cups all-purpose flour, ¼ cup unsweetened cocoa powder, 1 teaspoon baking powder, and ½ teaspoon salt.

Mix the dough ingredients on low speed, gradually increasing to medium until blended.

Cover the bowl with plastic wrap and refrigerate the dough for about 30 minutes.

Roll out the dough to about ¼ inch thickness on a floured surface.

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

Bake the cookies for 10-12 minutes or until the edges are firm but the centers remain soft.

Let the cookies cool on the baking sheet for about 5 minutes before transferring to a wire rack.

Prepare the icing by whisking together 1 cup of powdered sugar, 1-2 tablespoons of milk, and ½ teaspoon of vanilla extract until smooth.

Drizzle or spread the icing over each cooled cookie and allow to set for about 30 minutes.