Preheat the oven to 350°F (175°C) and grease a heart-shaped baking pan.

In a bowl, whisk together the flour, baking powder, and salt.

In another bowl, beat the butter and sugar until light and fluffy (3-5 minutes).

Add eggs one at a time, mixing well after each addition; then stir in vanilla.

Gradually add the dry ingredients to the wet mixture, alternating with milk until fully combined.

Pour batter into the prepared pan and bake for 25-30 minutes or until a toothpick inserted comes out clean. Allow cooling before decorating.