Lightly grease cookie sheets. Sprinkle cutting board with half of sugar.
If using crescent rolls: On sugar-sprinkled board, unroll dough and separate dough into 4 rectangles; firmly press perforations to seal. Lightly press dough into sugar. If using dough sheet: On sugar-sprinkled board, unroll dough and cut into 4 rectangles. Lightly press dough into sugar.
Brush rectangles with 1 tablespoon of the butter; sprinkle with remaining half of sugar. Place 1 rectangle on top of another. Starting with both of the shortest sides, roll up each side until rolls meet in center. Repeat with remaining 2 rectangles. Refrigerate dough rolls about 30 minutes or until dough is firm.
Heat oven to 375°F. Grease cookie sheets. With serrated knife, cut each roll into 8 slices, forming a total of 16 slices. Place slices, cut side down, 2 inches apart on cookie sheets. Pinch bottom edge of each slice to form a heart shape. Brush with remaining tablespoon butter.
Bake 9 to 13 minutes or until golden brown. If necessary, gently reroll cookies. Immediately remove from cookie sheets to cooling rack.