In a bowl mix the dry ingredients: flour, cocoa and salt.

In a second bowl you put the butter and powdered sugar.

Mix about 3 minutes until the butter mixture is airy and light yellow in color.

Add the egg and vanilla extract and mix further.

Turn the mixer to low and add the dry ingredients. Mix until everything is just combined.

Form a flat disk of dough and pack it in plastic foil. Put that at least 1 hour in the refrigerator.

Roll out the dough between two baking papers until it's about 0.5 cm thick.

Remove the top sheet of parchment paper. If the dough sticks too much, put it in the freezer for 10 minutes, afterwards it is easier.

Cut with a heart-shaped cookie cutter hearts out of the dough. Put the cookies on a baking plate with baking paper.

Put the baking sheet in the refrigerator and preheat the oven to 180 degrees Celsius.

After 30 minutes bake the cookies for 7 minutes, then turn the baking sheet and bake for another 7 minutes.

Remove the cookies from the baking paper and let them cool on a rack.

Put the heart cookie cutter on a flat surface and fill with ice. Remove the ice from the cutter.

Place a cookie bottom in front of you, top with heart-shaped ice cream and place another cookie on top.

Cover with parchment paper and place in the freezer (at least 20 minutes).