In a bowl, sift together flour, baking powder, and salt.

In a separate, large bowl, cream together the butter and sugar. Add the egg and milk and continue beating on low.

Slowly add the flour mixture, and beat until mixture pulls away from the sides of the bowl.

Divide the dough in half. Then wrap each half in waxed paper and refrigerate for at least 2 hours.

Preheat oven to 375 degrees Fahrenheit and line a cookie sheet with parchment paper.

Dust work area and rolling pin with powdered sugar and roll out the dough to about 1/4" thick.

Cut into heart shapes with a cookie cutter and place on prepared sheet.

Bake for 7-9 minutes or until edges are beginning to brown.

Leave on sheet for 2 minutes before moving to wire rack to finish cooling.

To make the icing:

Mix the powdered sugar, milk and corn syrup in a bowl until smooth.

Divide icing in half and color one half with red food coloring.

Transfer each color to a piping bag or zippered bag to pipe onto cookies.

Turn heart upside down. Pipe red on top to make hat. Pipe White around bottom to make a beard.

Use the white icing to glue down a red M&M for the nose and the two candy eyes. Then allow that to dry for 10 minutes.

Pipe a red mouth between the beard and mustache. Pipe a white band at bottom of hat and white ball at the top.

Allow to sit for at least an hour for icing to get hard.