Using electric mixer, beat powdered sugar and butter in large bowl until light. Beat in egg and vanilla. Add flour, baking powder and salt. Mix just to combine. Divide dough in half. Gather each piece into ball; flatten into disks. Wrap in plastic and chill 1 hour.

Preheat oven to 325°F. Roll out 1 dough disk on floured work surface to 1/8-inch thickness. Cut out cookies using large heart cookie cutter. Transfer cookies to ungreased baking sheets, spacing 1 inch apart.

Bake cookies until pale golden, about 13 minutes. Transfer cookies to racks; cool. Repeat with remaining dough disk.

Make icing by mixing powdered sugar with enough milk to achieve desired consistency. It should be fluid and not too stiff. Divide into small bowls for different colors and add a drop or two of food coloring to make pastel tones.

When cookies have cooled completely, cover with a thin layer of icing and let sit at least two hours, until frosting has set. Use red decorator gel to write your favorite nasty sayings.

Tastes good. And remember, yeast is cheaper than Viagra.