1/2 c  Butter or margarine
           - softened
      1 c  Sugar
      2    Eggs
      2 c  All-purpose flour
    1/2 c  HERSHEY'S Cocoa
      1 ts Baking powder
    1/2 ts Baking soda
    1/2 ts Salt
           VALENTINE FROSTING
  1 1/2 c  Powdered sugar
      2 tb Butter or margarine
           -OR- shortening
      2 tb Milk
    1/2 ts Vanilla extract
      3 dr Red food color (optional)
  1. In large bowl, beat butter, sugar and eggs on medium speed of
  electric mixer until light and fluffy. Stir together flour, cocoa,
  baking powder, baking soda, and salt; add to butter mixture beating
  until well blended. Cover; refrigerate dough about 1 hour or until firm
  enough to handle.
  2. Heat oven to 350 F. On lightly floured surface, roll dough to
  1/8-inch thickness; cut with heart-shaped cookie cutter. Place on
  ungreased cookie sheet.
  3. Bake 5 to 7 minutes or until no imprint remains when touched lightly
  in center. Cool 1 minute; remove from cookie sheet to wire rack. Cool
  completely. Frost with VALENTINE FROSTING; decorate as desired. About 4
  dozen cookies.
  VALENTINE FROSTING: In bowl, beat powdered sugar, shortening, milk,
  vanilla and food color, if desired, until smooth and of spreading
  consistency. About 3/4 cup frosting.
  VARIATION:
  CHOCOLATE VALENTINE FROSTING: Stir 3 tablespoons HERSHEY'S Cocoa into
  powdered sugar. Omit food color. Proceed as directed above, increasing
  milk to 3 tablespoons.
  Hershey's is a registered trademark of Hershey Foods Corporation.
  Recipe may be reprinted courtesy of the Hershey Kitchens.