Preheat oven to 175C.
Whisk together flour and baking powder.
In your mixer, cream butter and sugar until fluffy.
Add salt, extract, egg, and mix until combined, scraping the sides.
Gradually add flour and baking powder mixture.
Beat until just combined.
Dough should look crumbly, use your hands to knead it together as you transfer it out to counter-top dusted with flour.
To make the red hearts, take about slightly less than 1/4 of the dough and place it back into the mixer bowl.
Add red gel colouring and beat until evenly coloured.
Roll out the plain cookie dough between 2 pieces of parchment paper to about 1/6 to 1/8 inch thickness and cut out the teddy bears with cookie cutter.
Then remove excess dough around.
Roll out red dough and cut out heart shape with cookie cutter.
Place a red heart on the torso of the bear, then use a toothpick or skewer to gently lift the arms of the bear to hold the heart.
Then use a skewer to stamp out the eyes and nose on the bear's face.
Transfer prepared cookie on parchment paper to baking sheet.
Bake for 9-12 minutes on center rack.
Cookie is done with the sides starts to brown.
Leave on baking sheet to cool and set for at least 10 minutes before transferring to wire rack to cool completely.
Continue until all cookie dough is used.
Store in air-tight containers.
Cookies can be stored at room temperature.