Preheat oven to 180 C / Gas 4. Line 2 baking trays with baking parchment.
In a bowl, beat butter with sugar until creamy. Add vanilla extract and egg; whisk well.
Sift flour, salt and baking powder. Add to previous mixture and beat at low until fully integrated and a dough is formed. Chill in the fridge for 30 minutes.
Roll out dough on a lightly floured surface. Cut cookies in the shape of a heart with a cookie cutter. Transfer onto baking tray. Re-roll any scraps of cookie dough and repeat.
Bake in the oven for 7 minutes or until edges are slightly golden. Remove and let cool completely in a cooling rack.
In a medium pan, warm cream over medium heat. Once bubbles appear on the surface, remove from heat and pour over chopped chocolate. Let it rest for 3 minutes, then stir until chocolate is completely melted.
Holding a cookies on one side, dip it in chocolate, covering half of the cookie. Transfer to a lined baking tray until set. Repeat with remaining cookies.