Pre-heat oven to 350 degrees.
In a medium size bowl, beat butter and sugar with mixer then add egg and vanilla. Mix until fluffy.
Stir flour, baking powder, and salt together. Add to wet mixture.
Mix until dry ingredients are incorporated.
Take dough and roll into a ball and place on floured parchment paper.
Take rolling pin and roll out until it’s about ¼ inch thick. If it’s sticking to rolling pin, add a little flour to top of dough
Cut out bears using the cookie cutter and place on a parchment lined cookie sheet.
Place a conversation heart in the middle of the bear and bend its arms up to the heart. Then take a toothpick to poke the eyes and nose.
Place in oven and bake for 8-10 minutes or until edges become golden brown.
Store in an airtight container. Makes about 2 dozen cookies.