Preheat oven to 400° F.

Sift flour and baking powder.

With an electric mixer cream butter with sugar until light and fluffy. Beat in egg and essence.Add sifted flour and baking powder to butter mixture 1 cup at a time, mixing after each addition. Divide dough into balls.

On a floured surface,roll each ball into a circle about 1/8 in. thick.

Dip heart-shaped cookie cutter in flour before each use. Cut out the cookies. Roll the dough left after cutting out cookies into a ball again and use as above.

Bake cookies on ungreased cookie sheet 6-7 minutes or until cookies are lightly browned.