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1 cup Sugar 1 cup Butter (softened) 1/4 cup Milk 1 tsp Almond extract 1 Egg 2 3/4 cups All-purpose flour 1/2 cup Unsweetened cocoa 3/4 tsp Baking powder 1/4 tsp Baking soda For Frosting: 2 cups Powdered sugar 1/2 cup Butter (softened) Red food coloring 2 tbsp Milk

Preheat oven to 350 degrees F. Beat together the sugar and butter until light and fluffy. Add the milk, almond extract and the egg. Mix well. Stir in flour, cocoa, baking powder and baking soda and continue to mix. Cover with plastic wrap and chill, about 1 hour. On a floured surface, roll out 1/3 of the dough at a time to about 1/8 inch of thickness. Chill remaining dough until you are ready to roll it out. Cut dough with a heart shape cookie cutter and place on ungreased baking sheet, leaving 1 inch space between them. Cut a smaller heart in middle of each cookie with a smaller heart shaped cookie cutter. Bake for 10 to 12 minutes. Remove from cookie sheets to cool completely. To make frosting - Mix powdered sugar, butter and few drops food coloring and blend well. Add just enough milk to make a spreading consistency. Spread frosting on whole heart cookies and top with the cut out hearts.