In a medium bowl, whisk together flour, baking powder and kosher salt.

In a separate bowl or the bowl of a stand mixer, whip the softened butter on high speed until soft and fluffy.

Mix in the granulated sugar, followed by the egg, vanilla bean paste, and gel food coloring. (Don’t worry if you notice some separation—everything will come together once you mix in the dry ingredients.)

Add the dry ingredients and mix on low speed until just combined.

Flatten into a disc. Wrap in clingfilm/plastic wrap and chill in the refrigerator until firm, at least 2 hours, or overnight.

Preheat oven to 350° F / 176° C. Line a half-sheet rimmed baking tray with parchment or a silicone mat.

On a generously floured silicone rolling mat, use a rolling pin to roll the chilled dough to 1/4-inch thickness.

With a 2 1/2-inch cutter, cut the dough into heart shapes. Re-roll the scraps and repeat with remaining cookie dough. Transfer cookies to prepared tray.

Bake in preheated oven for 12-13 minutes. Transfer to a wire rack to cool while you prepare the icing.

Icing:

Sift the confectioner’s sugar into a medium bowl.

Whisk in the whole milk, followed by the golden syrup, almond extract, and kosher salt.

If necessary, add a touch more milk to adjust the consistency. The icing should thick enough to hold its shape when piped. (You can make it slightly thinner if you prefer to dip or drizzle instead!) Tint with red gel food coloring.

Transfer to disposable piping bags and pipe as desired.

Decorate with sprinkles.

Set aside and allow to rest, uncovered, until icing sets.

Store heart cookies in a single layer in an airtight container at room temperature for up to five days.