Cream together the butter, vanilla extract and sugar.
Mix the flour & baking powder in a separate bowl.
Combine the dry ingredients with the butter and sugar and fold. Careful not to over mix.
Add 1 tbsp of milk to the mixture until it turns in to a dough like consistency, then mould into a ball and place inside a greased bowl before chilling for an hour.
Preheat the oven to Gas Mark 4 (180°C) and roll out the dough to roughly 1/4 - 1/2 cm thick.
Using a heart-shaped cookie cutter, cut the shapes out and place on the baking tray ensuring they are spaced out evenly with enough room around the edges.
Bake for 8-10 minutes or until the edges start to brown.
Place on a cooling rack to cool down completely before icing.
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