Instructions: Preheat oven to 350 degrees. For cookies: Beat together sugar and butter until light and fluffy. Add milk, almond extract and egg. Blend well. Stir in flour, cocoa, baking powder and baking soda and mix well. Cover with plastic wrap and chill 1 hour.

On floured surface, roll out 1/3 of dough at a time to 1/8 inch thickness. Keep remaining dough chilled until ready to use. Cut dough with heart-shaped cutter and place on ungreased cookie sheet about 1 inch apart.

Cut a smaller, 1 inch heart from center of half the hearts. Repeat until all dough is used. Bake 10-12 minutes or until set. Immediately remove from cookie sheets and cool completely.

For frosting: Mix together powdered sugar, butter and a few drops food coloring and blend well. Add just enough milk to make spreading consistency. Spread frosting on whole heart cookies and top with cut-out

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