Valentine's Day Sugar Cookies

Ingredients

• 1 cup unsalted butter at room temperature
• 1 cup granulated sugar
• 2 extra-large eggs
• 1 teaspoon vanilla extract
• 3 1/4 cups all purpose flour
• 1/2 teaspoon baking powder
• 1/2 teaspoon baking soda
• 1/2 teaspoon salt
• 1/2 cup unsalted butter softened
• 3 cups sugar confectioners', sifted
• 1/3 cup milk
• 1 teaspoon vanilla extract
• food coloring your choice of