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

In a mixing bowl, cream together the butter, granulated sugar, and brown sugar until light and fluffy (about 3 minutes).

Add the egg and vanilla extract; mix until well combined.

In another bowl, whisk together flour and baking powder. Gradually add this mixture to the wet ingredients while stirring until just combined.

Roll out dough on a floured surface to about 1/4 inch thick and cut into heart shapes using a cookie cutter.

Place cookies on prepared baking sheets and bake for 10-12 minutes or until edges are lightly golden. Let cool before enjoying.