1. Prepare sugar cookies according to directions on the package for rolled cookies.

2. Cut hearts in dough using a cookie cutter. Use knife or smaller cookie cutter to cut out a heart in the center of half the cookies.

3. Place cookies on ungreased cookie sheet. Bake at 170 degrees celsius for 7 - 9 minutes.

4. Spread each big solid cookie with frosting and top with a cutout cookie.

5. Sprinkle with powdered sugar.