Preheat your oven to 350°F (175°C).

Line a baking sheet with parchment paper.

In a large mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.

Beat in the egg and vanilla extract until smooth and well combined.

In a separate bowl, whisk together the flour, baking powder, and salt.

Gradually add the dry mixture to the butter mixture, mixing until a dough forms.

Lightly flour your workspace and roll out the dough to about 1/4 inch thickness.

Use a heart-shaped cookie cutter to cut out shapes and place them on the prepared baking sheet.

Bake in the preheated oven for 8-10 minutes, or until the edges are lightly golden.

Allow the cookies to cool completely on a wire rack before decorating.

For the buttercream, beat the softened butter until creamy.

Gradually add powdered sugar, one cup at a time, beating until fluffy.

Then, add milk and vanilla extract, beating until smooth and spreadable.

Divide the buttercream into separate bowls and add food coloring to create shades of your choice.

Transfer the colored buttercream into piping bags fitted with a petal or rose tip and pipe beautiful roses onto the cooled cookies, starting from the center and working outward.