Preheat oven to 350 and line two cookie sheets with a silicone mat
Using a large bowl, whisk together the flour, cocoa, and salt together
Using another large bowl, beat together the butter and sugar until light and fluffy
Beat in the vanilla until combined
Gradually beat in the dry ingredients until combined
Using 2 cookie sheet length of wax paper, roll the cookie dough to about ¼ inch thick
Using a heart-shaped cookie cutter, cut out heart cookies
Place cookies onto the cookie sheets and bake for 14 minutes
Allow cooling
Using a microwave bowl, melt the chocolate wafers melting chips
Scoop into the piping bag and cut the tip
Drizzle over the heart cookies and sprinkle some red sanding sugar and heart confetti sprinkles
Allow the chocolate to harden before enjoying