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Step 1
Preheat the oven to 350 degrees.
Step 2
In the bowl of an electric mixer fitted with a paddle attachment, mix together the butter and 1 cup of sugar until they are just combined. Add the vanilla. In a medium bowl, sift together the flour and salt, then add them to the butter-and-sugar mixture. Mix on low speed until the dough starts to come together. Dump onto a surface dusted with flour and shape into a flat disk. Wrap in plastic and chill for 30 minutes.
Step 3
Roll the dough 1/2-inch thick and cut with a 3-inch heart-shaped cutter. Place the hearts on an ungreased baking sheet and sprinkle with sugar. Bake for 20 to 25 minutes, until the edges begin to brown.
Step 4
Allow to cool to room temperature.