Valentine's Sugar Cookies

COMBINE flour, baking powder and salt in large bowl; set aside.

BEAT butter and sugar with electric mixer on medium speed until fluffy, about 3 minutes. BEAT in egg yolks and vanilla. CHANGE mixer to low speed. GRADUALLY add flour mixture until mixed well.

WRAP dough in plastic wrap or in parchment paper and place in resealable plastic bag; refrigerate until chilled, at least 1 hour.

PREHEAT oven to 350°F. USE grid lines on Reynolds Kitchens^® Parchment Paper with Stay Flat^® Dispensing, to cut parchment paper to fit one or two cookie sheets; line cookie sheets and; set aside.

ROLL out dough 1/8-inch thick between 2 lightly floured sheets of parchment paper. CUT dough with heart shaped cookie cutters. PLACE dough on parchment-lined cookie sheets using the grid lines to space cookie dough cut-outs evenly about, 1 inch apart.

BAKE 7 to 9 minutes or until cookies are very lightly browned on edges. Slide parchment paper with cookies onto cooling rack; cool completely.

WHISK together powdered sugar, milk and extract. Remove 1 cup icing to another bowl. Add a drop or two of food coloring to one bowl until desired pink is achieved. Adjust with more milk or powdered sugar to dipping/spreading consistency. Spread half of each heart cookie with white icing and the other half with pink icing.