Preheat oven to 375 degrees. Spray a baking sheet with nonstick spray.

Cream together butter and sugars with a mixer until light and fluffy.

Mix in vanilla, salt, and egg.

In a small bowl, whisk together flour and baking soda.

Add flour to butter mixture and blend until a dough forms.

Lightly flour a flat surface, then roll out dough to a little less than 1/2-inch thick.

Use a heart-shaped cookie cutter to cut out 28 hearts (gather and re-roll dough scraps to get enough cookies).

Transfer cookies to baking sheet.

Bake until cookies are golden on bottom, about 8 to 10 minutes. Do not over bake.

Transfer cookies to a wire rack to cool.

Melt white chocolate in microwave. Set aside.

Blend together cream cheese and butter with a mixer until smooth.

Mix in vanilla and white chocolate.

Blend in powdered sugar until smooth.

Add red food coloring a little at a time until you get a pink color you like.

Spread white chocolate filling generously over bottom of a cookie, then top with another cookie. Repeat with remaining cookies.

Place a little powdered sugar in a fine mesh strainer, then sprinkle over tops of cookies.

Serve cookies immediately, or refrigerate until ready to serve.