Cream butter, cream cheese, sugars, egg and almond in large bowl (or Kitchen-Aid) until fluffy.
In a separate medium bowl, combine flour, baking powder and salt.
Add dry ingredients to creamed mixture. Stir until soft dough forms.
Roll out and cut with cookie cutter. Thin dough will make crunchy cookies. If you want soft dough, it needs to be about ⅜ in. {NOTE: Try not to handle the dough too much}
Bake 8-10 minutes on greased pan. Let cool.
Frost and decorate
Make frosting by mixing all ingredients with hand mixer. If too thick, add a tad more milk.
Frost the cookies with pink and red frosting.
Use the decorating gel to add texture to the hearts. Sprinkle with red and pink sugar sprinkles and let set to harden before gifting or delivering.