Preparation

Preheat oven to 375 degrees F.

Cream butter, sugar and vanilla together.

Add Eggland's Best egg and beat until light and fluffy.  Stir in milk.

Sift flour and baking powder and then mix with butter, sugar mixture.  Blend well.

Divide dough in half and chill in refrigerator for at least 1 hour.

Roll dough on floured board to about 1/8 inch thickness.  Cut with heart shaped cookie cutters of varying sizes.

Bake on a cookie sheet for 8 - 10 minutes.  Cool completely.

To make the icing, combine sugar, milk, vanilla and salt.  Mix well.  Add food coloring.

Frost cookies.