**Preheat the Oven:** Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper or silicone baking mats.

**Cream Butter and Sugar:** In a large mixing bowl, beat the softened butter and sugar together until light and fluffy, about 2-3 minutes.

**Add Eggs and Vanilla:** Mix in the eggs, one at a time, followed by the vanilla extract and green food coloring. Adjust the color as needed to achieve a vibrant green.

**Combine Dry Ingredients:** In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet mixture, stirring until a soft dough forms.

**Chill the Dough:** Cover the dough and refrigerate for at least 30 minutes to make it easier to handle.

**Form the Cookies:** Scoop out 1-tablespoon portions of dough and roll them into balls. Roll each ball generously in powdered sugar until fully coated.

**Bake:** Place the dough balls on the prepared baking sheets, spacing them about 2 inches apart. Bake for 10-12 minutes, or until the edges are set and the tops are crinkled.

**Decorate and Cool:** Immediately press a red heart-shaped candy into the center of each cookie (if using). Allow the cookies to cool on the baking sheet for 2-3 minutes before transferring them to a wire rack to cool completely.