In a medium mixing bowl, whisk together the all-purpose flour, baking powder, and salt until well blended.

In a large bowl, beat the unsalted butter, granulated sugar, and brown sugar until creamy. Mix in the egg, vanilla extract, and green gel food coloring.

Gradually add the dry flour mixture to the butter mixture, mixing on low speed until just combined.

If the dough is too soft, wrap it in plastic wrap and chill in the refrigerator for about 15–20 minutes.

Scoop about 1 tablespoon of dough and roll it into a ball, placing it on a parchment-lined baking sheet.

Press a red candy heart into the center of each cookie dough ball.

Bake in a preheated oven at 350°F (175°C) for 8–10 minutes.

Let cookies cool on the baking sheet for about 5 minutes before transferring to a wire rack to cool completely.