Preheat the oven to 180 degrees C. Prepare a baking tray with non-stick baking spray.
Melt butter over a low heat and let stand. Combine the flour, sugar and salt. Pour in the melted butter into the dry ingredients and mix well. The mixture should be soft. If it is too sticky then add a little bit more flour.
Flatten the cookie dough out and gently using a heart shaped cutter cut the cookies. Place evenly on the baking tray.
Bake in the preheated oven for about 15 minutes or until they are lightly browned. Let the cookies cool.
To Decorate: In a bowl combine the icing sugar, food colouring and enough water to create a thin icing. Adjust water and food dye until you get the colour and consistency desired.
Gently hold the cookie and dip until the surface is lightly covered, allow all the drips to fall off before turning to dry. Sprinkle while still moist with the sprinkles or sugar.