Preheat your oven to 375 degrees F.
In a large bowl cream together the butter and sugar with a stand mixer or hand mixer.
Add the egg and vanilla to the butter mixture and beat together.
In a medium bowl add the flour, baking powder, salt and nutmeg. Stir to combine.
Add the dry ingredients to the wet ingredients a little at a time. Stir together until the dough forms.
Put the dough in a ball and cover in wax paper or cling wrap. Allow the dough to chill in the refrigerator for around 2 hours.
Roll out the dough and use your favorite Valentine's Day cookie cutters. I used a variety of heart shaped cookie cutters.
Place the cookies on a baking sheet and bake for 5-8 minutes or until the cookies are slightly brown around the edges.
Allow the cookies to cool on a baking rack.
Once the cookies have cooled you can decorate them with icing. I used store bought icing and Valentine's Day sprinkles to decorate my cookies.