Prepare and roll out cookie dough. Cut using cutter. Bake and cool cookies.
Use tip 2 and outline heart and swirl section in full-strength red royal icing. Fill in left side of heart with thinned red royal icing. Fill in swirl section with thinned white royal icing. Pipe six dots in thinned rose royal icing; use a toothpick and drag end through dots to form hearts. Let dry.
Use tip 2 and full-strength rose royal icing to pipe dots on red portion of heart. Let dry.
Use tip 2 and full-strength white royal icing to pipe swirl at bottom of heart.