Place the ingredients for the dough on the kitchen surface and knead together to make a soft dough. Leave the dough in the refrigerator for 30 minutes. Set the oven temperature at 175°C. Draw two attached hearts on a piece of paper and cut out to make a template.
Roll out the dough to a thickness of 5 mm. Place the template on the dough and cut around it to make cookies. Place the cookies on a greased or parchment-lined baking sheet. Bake at the centre of the oven for about 10 minutes. Place on a rack to cool.
Mix the icing sugar with a little water and spread onto the cookies. Press sugar sprinkles around the edges.
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