1. Preheat oven to 350 degrees. Line the sheet pans with the parchment paper.
2. Knead the flour into the cookie dough until smooth. Divide the dough in half, and knead the cocoa powder into one piece until completely incorporated and smooth. Repeat process with other half of the dough.
3. Roll out each piece of the dough on parchment paper to a scant 1/4-inch thickness. Using the printable template, cut out as many hand shapes as possible, re-rolling the scraps as necessary. Transfer the cookies to the prepared sheet.
4. Bake for approximately 12-17 minutes, or until golden brown. Remove from oven, transfer to a wire rack, and let cool completely.
5. To decorate, make royal icing by following the directions on the can of meringue powder. Divide the icing into thirds: tint one third red, one third pink, and leave the last third white. Then spoon the icing into separate resealable plastic bags. Snip a small corner from each bag and pipe messages, rings, fingernails, etc. on the cookies' hands. Decorate with M&M'S® Brand Milk Chocolate Candies for Valentine's Day and DOVE® Brand Rich Dark Chocolate Hearts. Leave the cookies aside 1 hour for the icing to set. Tip: Personalize cookies by tracing your children's hands to create their own template.