Preheat your oven to 350°F (175°C). Assemble your ingredients and baking tools.

In a large bowl, cream softened butter and granulated sugar until light and fluffy. Incorporate eggs one at a time, mixing well. Stir in vanilla extract and gradually add flour until combined.

Wrap the dough in plastic wrap and refrigerate for at least one hour.

Roll out chilled dough to about ¼ inch thick on a floured surface and cut out heart shapes using cookie cutters.

Place cookies on a parchment-lined baking sheet and bake for 10-12 minutes or until lightly golden around the edges.

For royal icing, mix powdered sugar with egg whites or meringue powder until smooth. Optionally add food coloring, then decorate cooled cookies once they are completely cool.