Preheat and Prepare:
Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper or a silicone baking mat to prevent sticking.
Mix Dry Ingredients:
In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
Cream Butter and Sugar:
In a large bowl, cream the softened butter and granulated sugar together until light and fluffy (about 3-4 minutes).
Add Egg and Vanilla:
Add the egg and vanilla extract to the butter-sugar mixture, mixing until fully combined.
Combine Wet and Dry Ingredients:
Gradually add the dry ingredients to the wet mixture and stir until a dough forms. If the dough feels sticky, chill it for 30 minutes.
Roll and Cut the Cookies:
On a floured surface, roll the dough to about ¼ inch thickness. Use a heart-shaped cookie cutter to cut out the cookies and place them on the prepared baking sheet.
Prepare Cinnamon Sugar Coating:
In a small bowl, combine the cinnamon and ¼ cup granulated sugar. Gently dip the top of each cookie into the cinnamon sugar mixture.
Bake the Cookies:
Bake the cookies in the preheated oven for 8-10 minutes or until the edges are lightly golden. Let the cookies cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.