Whisk together the flour, baking powder, and salt; set aside.
Beat the butter and sugar together until light and fluffy.
Beat in the eggs one at a time, then mix in the vanilla.
Add green gel food coloring and mix until evenly colored.
Gradually mix in the dry ingredients until just combined.
Cover and refrigerate the dough for at least 1 hour.
Scoop into balls and roll generously in powdered sugar.
Bake at 350°F for 10 to 12 minutes, until cracked and set at the edges.
Press a red heart sprinkle into each cookie while still warm.