Firstly, in a mixing bowl add butter and sugar, mix well. Now add vanilla essence and mix. Now gradually add maida and mix using spatula. Now add baking powder, mix well. The texture will be Crumbled.

Take out the mixture from the bowl to wide surface and using palm mix well. Now divide the mixture in to two part (2:1 ratio). Add food colour to the larger quantity of mixture. Add 1 tsp milk and mix well. Keep aside. Now take the smaller quantity of mixture, add 1 tsp milk to knead a smooth dough, keep aside.

Now take the red dough on a butter paper or cling wrap. Cover with butter paper or cling wrap to roll it easily using roller pin, else using pal you can press it to spread evenly with 1/2 thickness. Now using heart shaped cookie cutter and make 6-7 small red hearts. Take one red heart the apply little water on it, then add another heart. This way make a log of 6-7 red hearts. Keep in freezer for 30 mins.

After 30 minutes, take out the red heart log, now evenly keep the white dough by covering the red heart log. Roll it a bit to give smooth finish to the outer side. Keep in freezer for 30 mins.

After 30 mins, take out the cookie roll from freezer. Using knife cut into 1/2 cm slices. Place the cookies on baking tray.

Now take a deep bottomed kadai. Add salt, and the keep a steal stand (of 1 inch height) on the salt. Cover the kadai and keep on high flame for 5-8 mins.

Now remove the lid from the kadai, place the baking tray. Cover the kadai and keep on medium flame for 15-20 mins. Check every 5 mins to ensure the cookies are not burnt out. Once the edges change colour. Switch off the flame. Take out the baking tray, keep the cookies aside to completely cool down. Keep in airtight container for future consumption.