In a medium bowl, whisk together the flour, cocoa and salt, and set aside.
In the bowl of a stand mixer, cream together the butter and sugar until light and fluffy, about 3 minutes.
Add in the vanilla and blend well.
Gradually add in the flour mixture, mixing after each addition until combined.
Place the dough between two sheets of waxed paper, and roll out to about a 1/4-inch thickness.
Place rolled oit dough in the refrigerator and chill for 30 minutes.
Preheat the oven to 350 degrees.
Line a large baking sheet with a Silpat baking mat or parchment paper.
Cut out the cookies with a heart shaped cookie cutter. Arrange the cookies, on the prepared baking sheet about an inch apart.
Bake the cookies for 15 - 17 minutes, or until crisp and firm.
Allow the cookies to cool on the baking sheet for two minutes before transferring to a wire cooling rack to cool completely.
When the cookies are cool, melt the chocolate chips in the microwave. Besure to stir about every 15 seconds until completely melted.
Dip the hearts into the melted chocolate. You can dip as little or as much of the cookie as you wish. Sprinkle the chocolate section with the sprinkles, if desired.
Place the heart cookies on wax paper until the chocolate is completely set up.