Cocoa Cookie Hearts

1/2 c  Butter or margarine;-softened
1 c  Sugar
2    Eggs
2 c  All-purpose flour
1/2 c  Hershey's cocoa
1 ts Baking powder
1/2 ts Baking soda
1/2 ts Salt
Valentine frosting:
1 1/2 c  Powdered sugar
2 tb Butter or margarine Or shortening
2 tb Milk
1/2 ts Vanilla extract
2 dr Red food color; (2 to 3)
 
1. In large bowl, beat butter, sugar and eggs on medium speed of electric mixer until light and fluffy. Stir together flour, cocoa, baking powder, baking soda, and salt; add to butter mixture beating until well blended. Cover; refrigerate dough about 1 hour or until firm enough to handle.
2. Heat oven to 350 F. On lightly floured surface, roll dough to 1/8-inch thickness; cut with heart-shaped cookie cutter. Place on ungreased cookie sheet.
3. Bake 5 to 7 minutes or until no imprint remains when touched lightly in center. Cool 1 minute; remove from cookie sheet to wire rack. Cool completely. Frost with VALENTINE FROSTING; decorate as desired. About 4 dozen cookies.

VALENTINE FROSTING:
In bowl, beat powdered sugar, shortening, milk, vanilla and food color, if desired, until smooth and of spreading consistency. About 3/4 cup frosting. VARIATION: CHOCOLATE VALENTINE FROSTING: Stir 3 tablespoons HERSHEY'S Cocoa into powdered sugar. Omit food color. Proceed as directed above, increasing milk to 3 tablespoons.JMHershey's is a registered trademark of Hershey Foods Corporation. Recipe may be reprinted courtesy of the Hershey Kitchens.