Preheat your oven to 375 and line baking sheets with parchment paper.
In a large bowl, cream the butter and sugar until light and fluffy.
Add the eggs and vanilla and mix well until everything is smooth and well combined. Add the flour, baking powder, and salt to the bowl. Beat the mixture until it comes together into a soft dough.
Add the gel food coloring a few drops at a time to the dough, mixing until the color is well distributed and even.
Divide the dough into two equal portions, wrap each in waxed paper, and refrigerate for about two hours.
Once chilled, roll one portion of dough at a time to about 1/4 inch thick. Dust your surface and rolling pin lightly with powdered sugar to prevent sticking.
Use a round cookie cutter to cut out circles for the base of your cookies.
Cut out more circles for the tops of your cookies, then use a small heart-shaped cutter to remove the centers.
Arrange your cookies about an inch apart on a parchment-lined baking tray. Bake in a for 6-8 minutes. You want them set but not browned. Let them cool on the tray for a minute before transferring them to a wire rack to cool completely.
While your cookies cool, pour chilled cream into a bowl and add powdered sugar. Beat for 3-4 minutes until stiff peaks form. Add a drop of pink food coloring until you achieve a lovely light pink. Scoop the whipped cream into a pastry bag with a star nozzle and refrigerate until ready.
Pipe a swirl of whipped cream onto each whole cookie. Gently place a heart-cutout cookie on top, careful not to press down too hard.
Sprinkle your cookies with sprinkles