In a large bowl sift together the cake flour , cocoa, salt and baking powder. Set aside
Cream together the room temperature butter and sugar until fluffy
Add both eggs, sour cream, and vanilla. Beat until blended
Add Red food coloring and beat until blended
Add flour mixture a little at a time until it is all blended
Place dough in a bowl and chill for at least an hour
Preheat oven to 350 degrees
Roll dough out on a floured surface about a 1/4 inch in thickness, careful not to roll too thin or they will be too crispy
Flour cookie cutters and cut out hearts
Place them on a cookie sheet lined with parchment paper about 2 inches apart , they will spread
Bake in preheated oven for 8-10 minutes
Cool completely before frosting
I piped on frosting and then spread it around but you can just spread
apply sprinkles before frosting hardens