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In a bowl of a standing mixer, put the egg, sugar, vanilla, cocoa powder and whisk until smooth.
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Add in butter and whisk more.
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3- Add baking powder, cornstarch, salt and flour. For the flour add 1 cup at the time, you may need less than 4 cups. Mix to just combine or until the dough gets together and is soft.
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Lay a sheet of parchment paper on a working board and put the dough on top.
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Put another parchment paper sheet on top of the dough and flatten dough with a rolling pin to the desired thickness.
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Once the dough is evenly flattened, take out the top sheet of parchment paper and use a heart shaped cookie cutter to cut out the dough.
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Place heart shaped cookie dough in a baking sheet lined with parchment paper.
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Bake in a 350 °F preheated oven for about 10 minutes.
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Let cool completely.
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While the cookies are cooling, prepare the icing by putting oil, milk and rose water in a large bowl and mix them together.
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Add to the wet ingredients, powdered sugar gradually while mixing constantly.
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Keep adding powdered sugar and mixing until obtain a thick smooth liquid. Add lemon juice and mix it well in the icing.
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Pour a small amount of icing in 3 separate bowls.
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Add a little bit of food coloring in each bowl(different colors).
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Mix the food coloring in each bowl.
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Dip the top of each heart shaped cookie in the bowl of icing.
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Put the iced cookies on a wire rack that is placed on top of a baking sheet to catch the excess icing. Let set for 1 to 2 minutes, then decorate with sprinkles and valentine’s mix decorating candy.
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Let completely set at room temperature.