PREHEAT oven to 375° F.
COMBINE flour, baking soda and salt in medium bowl.
BEAT granulated sugar and butter in large mixer bowl until combined. Beat in egg. Gradually beat in flour mixture. Stir in chopped Nestlé Hearts. Drop by rounded tablespoon onto ungreased baking sheets.
BAKE for 10 to 12 minutes or until golden around edges. Cool on baking sheets for 2 minutes; remove to wire racks to cool completely.