I think these are it:
AI know I thought those might be it too, but then the letters on my pic are raised not stamped! I tried google and am not having luck.
Sorry, I see that now! Maybe it was a custom silicone mold? Let us know if you find them. :)
The cookies almost look like commercially made ones, like oreos that have the intricate design on each cookie. I'd guess that it could be done by the old 'thinned cookie dough' method - with the letters piped on. But they look too exact. so that's not it either.
AYes I sent the person that posted the pic a message and he said they were bought at Walmart!! Ugh so bumbed I thought they look so neat!!
I was looking through the Walmart ad and saw a section that had Valentine items and there were the cookies. Unfortunately, they were already made and being sold in a package for about $2.98 from their bakery section. I'm not sure the picture you posted was a purchased item or not, but they sure look very similar. Maybe confirm the pic you are looking at was a homemade item, otherwise you will be searching all over. The Chicago Metallic cutters someone previously posted are also sold at SurLaTable. Those look like the wording is pressed down onto the cookies, where the Walmart pic looks like the letters are raised. Good luck.
AThese aren't the same, but Wilton carries similar cookie pans and the impressions are raised: http://www.wilton.com/store/site/product.cfm?id=09D3A19D-1E0B-C910-EA422EFDCD6ED05F&fid=0FBDFC8A-1E0B-C910-EAF92C09F493029E
I'll check my local Target again, I think I may have seen something similar there too. You could order a stamp with the words raised (sort of a reverse stamp),or have a site like Ponoko.com make one for you (although I'm not sure how thick their material is).