In a medium bowl add the flour and baking powder and whisk together.
In a large bowl, beat the butter and sugar together on high speed for 3 minutes.
Next, add the egg, vanilla, and almond extract and beat on high for 1 minute. Scrape down the sides as needed.
Add the dry ingredients into the wet ingredients and mix until a dough forms.
Divide the dough into 2 and roll out each section on lightly floured parchment paper until it is about ¼ inch thick.
Place the dough on a baking sheet and chill in the fridge for 1 hour.
Once chilled, preheat your oven to 350 degrees Fahrenheit and line your baking sheets with parchment paper.
Remove the chilled dough from the fridge and use a 3.5 inch heart cookie cutter cut the dough into hearts. Then re-roll the scraps and continue cutting them until all has been used. Note: You may want to chill the dough for a bit when you re-roll if it is getting too sticky.
Place the cookies on your prepared baking sheets and bake them in the oven for 10-12 minutes until the edges are lightly browned. Allow the cookies to cool completely before decorating.
While the cookies are cooling, make the royal icing. In a large bowl using a hand mixer, whip together the confectioner's sugar, meringue powder and water until everything is combined.
Next separate the icing into 6 bowls, 5 larger for the heart colors, and one small bowl for the writing. Color each of the icing bowls to your preferred color, then place each in a piping bag. For the heart colors I recommend a piping tip #4. Outline each heart cookie and then flood the inside until smooth. You can use a cookie scribe or toothpick to remove any bubbles in the icing if needed.
Let cookies set for 1-2 hours before writing on them.
Pour the red icing into a piping bag with a round piping tip #2 and write your desired words onto the cookies. The writing will take 1-2 hours to set.
Finally, serve and enjoy!
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Notes
You can store any leftovers of these conversation heart cookies in an airtight container at room temperature for a week. I would avoid refrigerating these cookies for they can soften and lose their smooth finish.If you want to freeze these cookies you can wrap them in plastic wrap and place them in an airtight container in your freezer for up to 2 months.