Preheat oven to 350ºF. Line a baking sheet with parchment paper.

• In a medium bowl, whisk together the flour, baking powder, and salt, then set aside.
• In a large bowl, cream the butter and granulated sugar for about 3 minutes until light and fluffy. Add the egg and vanilla bean paste and mix until fully combined.
• Gradually add the dry ingredients, mixing just until combined. Scrape the sides of the bowl to ensure there are no streaks of flour.
• Roll the dough into a ball, wrap in plastic wrap, flatten into a disc, and refrigerate for 1½ hours. This chilling step helps prevent spreading.
• Let the dough sit at room temperature for 5 minutes, then roll it out on a lightly floured surface to ¼ inch thickness. Cut out heart shapes using a heart shaped cookie cutter and place them on the prepared baking sheet. Chill until ready to bake.
• Bake for 15 minutes, then remove from the oven and allow the cookies to cool completely.
• To make the frosting, beat the cream cheese and butter until smooth. Add vanilla bean paste, then gradually mix in powdered sugar until creamy.
• Once the cookies are fully cooled, pipe or spread frosting on top.
• Decorate each cookie with fruit, candies, and edible flowers if desired.