---------- Recipe via Meal-Master (tm) v8.02
  Categories: Cookies
       Yield: 48 cookies
     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
   1 1/2 c  Powdered sugar
       2 tb Butter or margarine
            -OR- shortening
       2 tb Milk
     1/2 ts Vanilla extract
       3 dr Red food color (optional)
   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.
   CHOCOLATE VALENTINE FROSTING: Stir 3 tablespoons HERSHEY'S Cocoa into
   powdered sugar. Omit food color. Proceed as directed above, increasing
   milk to 3 tablespoons.
   Hershey’s is a registered trademark of Hershey Foods Corporation.
   Recipe may be reprinted courtesy of the Hershey Kitchens.