First take the butter and mix it well with powder sugar in a bowl.

Now mix vanilla essence in it.

Now mix All purpose flour in it.

Add 1 Tbsp milk and make a soft dough.

Now divide the dough in two equal parts.

Now mix 2 Tbsp coco powder and half Tbsp milk in half dough.

Now roll both the dough separately using a cling film.

Now take a small heart shape cookie cutter and cut the small hearts from both the dough.

Now combine the vanilla hearts in the chocolate dough and the chocolate hearts in the vanilla dough.

Now roll both the doughs separately by soft hands only 1 time.

Now take a big heart shaped cookie cutter and cut it from both the dough.

Now place the cookies on the baking tray.

Now preheat the oven at 180°c for 5 minutes.

Now bake the cookies at 180°c for 12-15 minutes.

Now place the cookies on a cooling rack to let it cool.

Now enjoy your cookies.