1-First Step: Preparation and Mise en Place: Whisk together 2 1/2 cups flour, 1 tsp baking soda, 1/2 tsp baking powder, and 1/2 tsp salt in a medium bowl. This dry mix ensures even rising. Set aside. For dietary tweaks, use gluten-free flour here.

2-Second Step: Cream Butter and Sugar: In a large bowl, beat 1 cup softened unsalted butter and 1 1/2 cups sugar with a mixer on medium speed until fluffy, about 3 minutes. Scrape sides often. Cold butter leads to dense cookies, so soften properly. Vegan option: Use plant-based butter.

3-Third Step: Add Wet Ingredients: Beat in 1 egg and 2 tsp vanilla extract until smooth. Add a drop of red food coloring if desired for pink dough. Mix just until combined to avoid overworking. Flax egg works perfectly for vegans at this stage.

4-Fourth Step: Form the Dough: Gradually add the dry mixture to the wet on low speed. Stop when a soft dough forms; do not overmix. Divide into two disks, wrap in plastic, and chill 1 hour. Chilling prevents spreading, key for heart shaped cookies.

5-Fifth Step: Preheat and Roll Dough: Preheat oven to 350°F. Line sheets with parchment. On a floured surface, roll one disk to 1/4-inch thick. Thinner rolls crisp up; thicker stay chewy. Dust cutter in flour.

6-Sixth Step: Cut and Place Shapes: Press a 2-3 inch heart-shaped cookie cutter firmly for clean edges. Place cutouts 2 inches apart. Re-roll scraps once after re-chilling 15 minutes. Freeze cutouts 10 minutes if dough softens.

7-Seventh Step: Bake to Perfection: Bake 8-10 minutes until edges turn light golden. Centers stay pale for softness. Rotate sheets midway. Cool on sheets 5 minutes, then racks. Overbaking toughens them.

8-Final Step: Finishing Touches and Serving: Cool fully before decorating. Prepare royal icing: Mix meringue powder, powdered sugar, water to stiff peaks, thin for flooding. Outline, dry 30 minutes, flood, dry 4-6 hours. Add sprinkles or candy hearts. Store as below. Pair with milk for Valentine’s Day gifting. These easy heart sugar cookies impress every time.