Preheat the oven to 350 degrees.

Cream together the butter and sugar in a medium-sized bowl using a mixer or whisk. Add in the egg.

Combine the gluten-free flour and baking powder in a separate bowl.

Slowly add the flour mixture to the butter mixture and mix until combined.

Add in the vanilla extract. The dough should be crumbly.

Knead the dough together on a clean floured surface until the dough forms a ball. Divide the ball into two disks and wrap in plastic wrap. Refrigerate for at least one hour.

Roll the dough with a rolling pin until it's ½ an inch thick. Use the heart-shaped cookie cutter to cut out shapes and line them on a baking sheet lined with parchment paper.

Place the cookies in the oven for 15 minutes or until the cookies are slightly golden.

Combine powdered sugar and ¼ cup water in a bowl and mix until combined. The mixture should be sticky and dough-like. If it is too wet, add more powdered sugar.

Take ⅛ cup of the dough-like powdered sugar mixture and add it to a separate bowl. Pour ¼ cup of water in and mix to combine. The consistency should be like caramel sauce. Add in a couple of drops of food coloring.

Pour the dough-like frosting mixture into a piping bag fitted with a small piping tip. Set aside.

Pour the caramel-like icing mixture into an icing bottle and set aside.

Pipe the dough-like frosting around the perimeter of the cooled cookies. Set aside until dry (about 15 minutes).

Once the first set of frosting has set, drizzle the caramel-like icing mixture into the middle of the cookie. Make sure the icing covers the entire cookie by using a toothpick to coax the frosting to all corners. Set aside and let sit for at least an hour.

Store in an airtight container and do not layer the cookies on top of each other.