To make the cupcakes, preheat oven to 180C/350F/Gas 4 and line cupcake pan with paper liners.

Sift the flour, baking powder, baking soda, cocoa, and salt into a bowl and set aside.

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

Add the eggs one at a time, beating after each addition. Add in the vanilla.

Alternate by adding the flour mixture with the milk; beating after each addition.

Use an ice cream scoop to equally measure the cupcake mix into the liners - fill about ¾ full.

Bake for 20 - 25 minutes, or until a toothpick inserted into the cake comes out clean.

Allow cupcakes to cool in the pan for 10 minutes before moving to a wire rack to cool completely.

To make the frosting, cream the butter and powdered sugar until it is light and creamy. If it doesn't cream, add some 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 powdered sugar half a cup at a time, mixing well.

Add a few drops of green gel food coloring to reach the desired shade of green. Remember you can always add more coloring, but not take it away.

Scoop the green frosting into a piping bag fitted with a large star tip and frost the cupcakes starting on the outside edge and working to the center of the cupcake.

To make the icing, combine the egg whites, powdered sugar, and cream of tartar in a mixing bowl and using an electric mixer, mix on medium speed for 4 minutes until stiff peaks form. Add more powdered sugar if required.

Add several drops of red gel food coloring to the icing and stire well to combine.

Place the red icing into a piping bag fitted with a small round tip.

Line a cookie sheet with wax paper and pipe tiny red hearts. Or if you can't free hand, draw them with a pencil to the underside of the wax paper and pipe over the top.

Allow to dry for 5-10 hours.

When dry, cut the wax paper surrouding the hearts into small squares then carefully peel the paper away from the back of the heart.

Place the heart in the center of the frosted cupcakes.