Line a baking Sheet with aluminum Foil and spray with baking spray, set aside.
In a bowl whisk together the flour and baking powder. Set aside.
In another bowl, mix together the oil, eggs, sugar extract and zest. Add in the dry ingredients and mix until a dough forms.
Lightly dust a work surface with flour. Take a chunk of dough and roll it into a rope about 1 inch thick and about 8 inches long. Cut the rope in half so you have 2 pieces about 4 inches long.
On the baking sheet arrange the two pieces of dough into a heart. Pinch each end together.
Bake for 10 minutes or until the bottoms are slightly brown. Cool completely before glazing.
To make the glaze:
Whisk together the confectioners sugar, milk and extract until smooth. Drizzle over the cookies or dip them into the icing. Decorate with sprinkles.