In a large mixing bowl, cream together 1 cup of softened unsalted butter and 1 ¼ cups of granulated sugar until the mixture is light and fluffy, about 3-5 minutes. Beat in 2 large room-temperature eggs and 2 teaspoons of vanilla extract until fully combined.

In a separate bowl, sift together 3 cups of all-purpose flour, 1 teaspoon of baking powder, and ¾ teaspoon of salt. Gradually add the dry mixture to the creamed butter and sugar, mixing on low speed until just combined.

Cover the dough with plastic wrap and refrigerate for 30 minutes. Preheat your oven to 350°F (175°C).

Scoop out 1.5-inch balls of dough and place them 2 inches apart on a lined baking sheet. Flatten each ball slightly with your palm.

Bake the cookies in the preheated oven for 10-12 minutes, or until the edges are barely browned. Allow to cool on a wire rack.

In a medium mixing bowl, combine ¾ cup of confectioner's sugar, 2 tablespoons of heavy cream, and ¼ teaspoon of peppermint extract (if using). Whip until smooth and creamy.

Once cookies are cool, frost each with the green peppermint frosting and decorate with heart sprinkles.