Cream the soft butter with the sugar until the combination is smooth not grainy to the touch in a mixing bowl.
Add eggs...Continue to mix.
Add the vanilla.. Continue mixing.
Sift the four, baking soda, and salt together.
Add the dry mixture to the wet mixture.
Continue mixing to make sure all ingredients are thoroughly blended.
Make the dough into a ball, wrap it in cling wrap completely covering the entire dough ball.
Put in the refrigerator for about 6 hours or overnight. Check to see if the dough is firm.
Preheat oven to 325 degrees.
Pull the cookie dough out of the refrigerator and sit it out to soften up a bit.
Put flour out on the cutting board, rub flour on the rolling pin, and work some flour into
the batter. (if needed).
Roll the dough out on the cutting board.
Using the cookie cutter, cut out your heart cookies.
Line the cookie sheet with parchment paper.
Using a metal spatula move the cut cookies to the parchment lined cookie sheet.
Bake at 325 degrees for 8 minutes. Check to see if the cookies are thoroughly baked.
Take the cookies off of the cookie sheet and put on a wire rack to cool completely.
(About 10 minutes).
Combine all ingredients, except your food coloring, in a mixing bowl.
Mix on medium speed for 4 minutes.
If icing is not stiff enough add 1/4 C powdered sugar.
Divide the icing into 4 equal bowls.
The first bowl of icing remains white.
To the second bowl of icing, add several drops of red gel food coloring. Stir to mix.
To the third bowl, add several drops of blue into the icing and mix.
To the fourth bowl, add a few drops of black into the icing and mix until a light black color appears.
Spoon each color of icing into individual frosting bags with a #2 tips.
Twist the open end of the bag to push the icing to the tip.
Squeeze the majority of the icing into a bowl, adding 1 tsp of water and stirring to mix.
Using the black icing, pipe out the outline and the lines of the flag on the hearts.
Let dry for 10 minutes.
Fill in the red stripes. Let dry 10 minutes.
Fill in the white stripes. Let dry 10 minutes.
Fill in the square with thin blue icing. Let dry 10 minutes.
Using the white pastry bag, add some white polka dots.
Let dry for 4 hours before enjoying!