Pre-heat your oven to 300 F or 150 C. Beat butter, sugar and cocoa powder, and then add the flour until it forms a paste in your hands. If too crumbly, add a drop of water. Roll your mixture on a surface dusted with sugar until it is about ¼” thick. Use cookie cutters to create your heart shapes.
Arrange on a baking sheet and bake for 30 mins.
Allow to cool on a rack until crisp, and then let your creative side take over for the decorations! Enjoy!