Sift the flour, cocoa and salt together. Set aside.
In the bowl of a stand mixer, cream together the butter and sugar until light and fluffy, about 3 minutes. Mix in the vanilla extract. Slowly add in the flour mixture and mix until combined. Between two sheets of waxed paper, roll the dough 1/4-inch thick as evenly as possible.
Chill for 30 minutes.
Position a rack in the middle of the oven and preheat the oven to 350 degrees F. Line a large baking sheet with a Silpat baking mat or parchment paper. Cut out the cookies with a heart shaped or other cookie cutter. Arrange the cookies, on the prepared baking sheet.
Bake the cookies for 15 minutes, or until crisp and firm. Let the cookies cool on the baking sheet for two minutes and then transfer to a wire
cooling rack to cool completely.
When the cookies are cool dip the hearts into the melted chocolate. I only dipped about 1/4 of the heart. Sprinkle the chocolate section with sprinkles, if desired. Place the heart cookies on wax paper until the chocolate is completely set up.
Note-you can use any type of cookie cutter and sprinkles. You can make these cookies for any and every holiday!