Preheat the oven to 350 degrees Fahrenheit.

In a large mixing bowl, cream together the softened butter, sugar and brown sugar until light and fluffy with an electric mixer.

Stir in the eggs and vanilla extract until combined.

In a separate bowl, whisk together the flour, salt, baking soda and baking powder.

On low speed, add the dry ingredients into the wet ingredients and beat together until just combined.  Be careful not to over mix.

Mix the chocolate chips into the cookie dough.

Roll the cookie dough into approximately 1 inch balls.

Spray a heart shaped cookie cutter with non-stick cooking spray. Place the cookie cutter on a baking sheet and place the ball evenly into the cutter.  Gently remove the cookie cutter.

Continue this process until all the cookies are formed and are on the baking sheet 2 inches apart.  Spray the cookie cutter with non-stick cooking spray as needed.

Bake for 9-11 minutes until the edges are golden brown and the center of the cookies are slightly underdone.  Be careful not to over cook.  The cookies will continue to cook as they sit.

Remove the cookies from the oven.  Let them rest on the baking sheet for 5 minutes.  Then move them to wire racks to cool completely.

Then the cookies are ready to serve and enjoy!