1. Heat oven to 220 degrees C.

2. Combine sugar, 1 cup butter/margarine, egg, and vanilla in a large mixing bowl. Beat until light and fluffy. Add baking powder, flour, salt, and then beat at until a soft dough forms.

3. Sprinkle flour on counter top. Roll the dough out. Cut dough with cookie cutter that has been floured. Place hearts on ungreased cookie sheets. Bake for 9-12 minutes, or until cookie edges are golden brown. Put cookies aside to cool.

4. In a saucepan on low heat melt candy and 1 tablespoon of butter or margarine, stirring until mixture is smooth. Dip half of each cookie into melted candy. Place cookies on a cookie shhet lined with waxed paper. Refrigerate to set.