In a small bowl, whisk together the flour, baking powder, and salt then set aside. In a large bowl, beat the butter and sugar with a stand or hand mixer until light and fluffy.
Scrape down the bowl and add the egg, vanilla, almond extracts, and green food color and beat again until fluffy and well combined.
Add the dry ingredients to the wet and mix until just combined. Do not over mix. Turn the dough out onto a sheet of plastic wrap and shape it into a flat disk. Wrap the dough tightly in the plastic wrap and chill for at least two hours.
Line two cookie sheets with parchment paper and set aside.
Roll out the chilled dough on a flat, lightly floured surface to ¼ inch thickness. Use a 3-inch circle cutter to cut the cookies. Use 1-inch heart-shaped cookie cutters to cut a heart inside the circle. Remove the heart dough from the circle and transfer the circle to the parchment-lined baking sheets.
Reroll the cookie dough as needed until it is all used. If the dough gets too soft to roll out, place it back in the refrigerator for 3-5 minutes. Place the cookie tray with the cut-out cookie dough in the refrigerator for 10-15 minutes while the oven preheats.
Preheat the oven to 350 degrees Farenheit.
Unwrap the Jolly Ranchers candy and place in a small resealable bag. Use a rolling pin or meat mallet to smash the candies into small pieces.
Once the oven has preheated, remove the baking sheets from the refrigerator. Fill the heart cut-out with the crushed Jolly Ranchers being mindful not to get any candy on the dough.
Bake for 12-14 minutes or until the cookies are set. Allow the cookies to cool to room temperature on the cookie sheet before enjoying.