Preheat oven to 375 degrees F.
Line baking sheet with parchment.
In mixer cream together butter, sugar and salt. Add the eggs and blend well. In a large mixing bowl, sift together flour and baking powder. Add the flour mixture all at once to the butter mixture and stir until just blended.
Turn the dough onto a lightly floured pan and pat it out to 3/4 inch to 1-inch thick. Cover with plastic wrap and chill thoroughly. Using dough in small amounts, roll cookie dough onto a floured work surface. Roll dough to desired thickness. Cut cookies with a heart shaped cookie cutter. Place cookies on prepared baking sheet about 2-inches apart. These cookies do not spread. Bake for 12 to 18 minutes depending on size. Cool on baking sheet.
Melt white chocolate snaps, divide melted chocolate into thirds. Place black food coloring in 1/3, red in another 1/3, leaving 1 without food coloring. Take cookie and dip in white chocolate for a base. Place black and red chocolate into separate pastry bags. Design a heart on cookie with red white chocolate and pipe "I Love New York" on cookies with black chocolate.
Recipe courtesy of Madeline Lanciani