Preheat oven to 350 degrees. Line a cupcake pan with paper liners.

In a bowl add the flour, baking powder, baking soda, cocoa and salt together. Sift before adding to the other ingredients.

In another bowl, cream the butter and sugar together until light and fluffy.

Mix in the eggs one at a time, beating well with each addition, then add in the vanilla.

Add the flour mixture, 1 cup at a time, alternately with the milk; beat well.

Fill the muffin cups 3/4 full.

Bake at 350 degrees for 20 to 25 minutes or until a toothpick inserted into the cake and it comes out clean.

Allow to cool completely before frosting.

Cream the butter and powder sugar until it looks light and creamy. Note: If it doesn’t cream add several drops of the heavy whipping cream until it creams.

Test to see if the frosting can form and hold a stiff peak by taking a spoonful of frosting and turning the spoon upside down. If the frosting stays on the spoon it is ready if not then add more powder sugar 1/2 C at a time and mix well.

Add several drops of green gel food coloring. Mix well.

When the color is right scoop the green frosting into a pastry bag with a star tip.

Twist the open end of the pastry bag to push the frosting to the tip.

Start by frosting on the outside edge of the cupcake working to the center of the cupcake.

Add a single red heart sprinkle in the center of each cupcake

Serve and Enjoy!