Bake at 375 degrees for 6 - 8 minutes, cool on wire rack. Makes about 15 hands. Prepare sugar cookies according to directions on the package for rolled cookies. Cut hearts in dough using a cookie cutter. Use knife or smaller cookie cutter to cut out a heart in the center of half the cookies.
Place cookies on ungreased cookie sheet.
Bake at 350 degrees for 7 - 9 minutes. You can bake the baby hearts, too, for 5 minutes only. Spread each big solid cookie with frosting and top with a cutout cookie.