Combine flour, baking powder, salt, cinnamon, allspice and cloves in bowl; set aside.
Combine sugar and 1/2 cup butter in bowl; beat at medium speed, scraping bowl often, until creamy. Add egg, whipping cream and 1 teaspoon vanilla; continue beating until well mixed. Add flour mixture gradually, beating at low speed after each addition.
Divide dough in half. Shape each half into a ball; flatten slightly. Wrap each in plastic food wrap; chill at least 2 hours or overnight until firm.
Heat oven to 400°F.
Roll out dough, one-half at a time (keeping remaining dough refrigerated), on lightly floured surface to 1/8-inch thickness. Cut with 3-inch heart-shaped cookie cutter. Place 1 inch apart onto large ungreased cookie sheets. Bake 5-8 minutes or until edges are lightly browned and center is set. Cool 1 minute on cookie sheets; remove to cooling rack. Cool completely.
Combine powdered sugar, 1/2 cup butter and 2 teaspoons vanilla in bowl; beat at low speed, adding enough milk for desired frosting consistency. Reserve 1/3 cup frosting. Add melted chocolate to remaining frosting; continue beating until well mixed.
Frost cooled cookies. Set 2 pretzels on top of heart to form antlers. Create 2 eyes using reserved white frosting; top with brown candy-coated chocolate piece. Place red gumdrop onto frosting for nose, cut-side down.