Using a heart-shaped cookie cutter of about 6cm, shape hearts onto 2 large non-stick baking papers, leaving 2-3cm of distance between them.
Preheat the oven at 175°C. 
In a bowl, mix the flour, cocoa, baking powder and salt.
In another bowl, place the butter and mix with a hand mixer until it becomes fluffy. Add the Soft Light Brown Sugar and mix on medium speed until the ingredients combine. Add the egg and vanilla extract.
Add the milk and the red food colouring.
Continue mixing, adding the flour mixture little by little.
Transfer the mixture into a piping bag with a round edge of 1 ½ cm.
Onto the baking papers you’ve already shaped the hearts, create a V shape with the mixture in the hearts. There’s no need to fill the whole heart, it will spread while baking.
Bake the cookies in the preheated oven for 10 minutes.
Transfer the baked cookies on a rack to cool down.
Prepare the cream: In a bowl, place the cream cheese, butter and vanilla extract. Mix with the hand mixer until it becomes fluffy. Add the powdered sugar little by little.
Place the cream into a piping bag with a round edge of 1 cm.
Pair the cookies according to shape and size. 
Press the mixture on the flat side of a cookie, leaving some room around the edges. Place the second cookie on it, and lightly press for them to stick together.
Store in an airtight container in the fridge.