In a large bowl, cream together butter and confectioners' sugar. Beat in egg, vanilla and almond extract. Mix well.
In a medium bowl, stir together flour, baking soda and cream of tartar; blend into the butter mixture. Divide dough into thirds and shape into balls.
Working with 1/3 of dough at a time, roll out dough into desired thickness on a lightly floured surface. For each heart sandwich cookie, cut out 2 3-inch hearts. Cut out the center of ONE of the 3-inch hearts with the 1 1/2-inch cutter.
Place each piece separately on an ungreased cookie sheet, 1 - 2 inches apart. Bake in a preheated, 350 degrees F (175 degrees C) oven until lightly browned (7-8 minutes for 1/4 inch thick cookies). Cool completely on wire rack. Frost bottom cookie with Pink Valentine Frosting and place an open centered cookie on top to form the sandwich. Also frost the small 1 1/2 inch hearts and serve as separate cookies.
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