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.
Decorations:
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.