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1. Preheat the oven to 350°F (175°C).
2. Line 2 baking sheets with parchment paper.
3. In a large mixing bowl, whisk together the flour, 2 cups (480ml) of powdered sugar, baking powder, and salt.
4. Cut the butter into tablespoons and drop the pieces into the flour mixture.
5. Add the eggs and vanilla.
6. Beat with an electric mixer on medium speed until combined.
7. Add 2 drops of food coloring if desired, and beat until well incorporated, making sure there are no white streaks in the dough.
8. In a small bowl, whisk together the cornstarch and the remaining ½ cup of powdered sugar.
9. Scoop the dough into 1½ tablespoon-sized balls.
10. Roll each between the palms of your hands to form a ball, then roll in the cornstarch mixture until well coated.
11. Place each ball about 3-inch (8cm) apart, on prepared baking sheets and slightly press down on the tops.
12. Bake for 12 minutes or until the cookies start to crinkle and are lightly browned on the bottoms.
13. Remove from the oven and immediately press a heart-shaped sprinkle or candy on each cookie.
14. Transfer to a wire rack and cool completely.
15. Cookies can be stored in an airtight container at room temperature for up to 1 week.

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