Cupcake: I cheated and used a boxed Devil's Food cake mix. All you need is water, veg. oil and eggs for most box mixes.
The Frosting: Wilton's buttercream frosting (makes 3 cups)
4 cups powdered sugar, sifted
1 cup Crisco (not butter flavored)-if it is trans fat-free you need to add another tsp water for each cup of frosting.
1 tsp. vanilla
3 Tbsp. water or milk (I like using water because then the frosting doesn't need to be refrigerated)
1 tsp. Wilton meringue powder (I skipped this part)
(Medium Consistency) In large bowl, cream shortening and butter with electric mixer. Add vanilla. Gradually add sugar, one cup at a time, beating well on medium speed. Scrape sides and bottom of bowl often. When all sugar has been mixed in, icing will appear dry. Add milk and beat at medium speed until light and fluffy. Keep bowl covered with a damp cloth until ready to use. For best results, keep icing bowl in refrigerator when not in use. Refrigerated in an airtight container, this icing can be stored 2 weeks. Re-whip before using.
I used tip 3 to frost and tip 12 to make the hearts.