Three hours or the night before you plan to bake cookies, prepare dough.
Cream butter and sugar in mixing bowl. Beat in eggs and vanilla. Sift flour and baking powder together. Gradually stir in flour mixture until dough is very stiff. Cover and chill at least 3 hours.
Preheat oven to 375* Roll out dough to 1/4 inch thickness on a lightly flo;ured surface. To prevent cookies from becoming tough and brittle try not to incorporate alot of flour. Cut out cookies using a large heart shaped cookie cutter. Transfer cookies to a foil-lined baking sheet. Using a small, heart shaped cookie cutter, cut out and remove heart design from center of each cookie. Fill the cut out sections with crushed candy.
Bake 7-8 minutes or until cookies are lightly browned and the candy has melted. Donot overbake. When done, slide foil off baking sheet. Carefully loosen cookies from foil when cooled. If desired, pipe decorative boardders with frostin around edges.