Preheat oven to 375 degrees Fahrenheit (190 degrees Celsius).

In a medium bowl, whisk together the flour, baking soda, and baking powder; set aside.

In a large mixing bowl, cream the softened butter and granulated sugar until light and fluffy.

Beat in the egg and vanilla extract until fully incorporated.

Add green gel food coloring to the wet mixture and mix until the color is uniform.

Gradually add the dry ingredients to the wet ingredients, mixing until a cohesive dough forms.

Roll the dough into 1-inch balls and place them 2 inches apart on an ungreased baking sheet.

Bake for 8 to 10 minutes or until the edges are just set but not browned.

Remove from oven and immediately press one red heart sprinkle into the top-right section of each warm cookie.

Allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.