Step 1: Prepare the Batter

1. Preheat oven to 350°F (175°C) and line a muffin pan with paper or foil liners.
2. In a medium bowl, sift together flour, baking powder, baking soda, cocoa, and salt. Set aside.
3. In a large mixing bowl, beat butter and sugar until light and fluffy.
4. Add eggs one at a time, mixing well after each addition.
5. Stir in vanilla extract.
6. Gradually add the dry ingredients, alternating with milk, mixing until just combined.

Step 2: Bake the Cupcakes

1. Fill cupcake liners 3/4 full with batter.
2. Bake for 15–17 minutes, or until a toothpick inserted in the center comes out clean.
3. Remove from oven and let cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.

Step 3: Make the Frosting

1. In a stand mixer, beat icing sugar and butter on low speed until combined.
2. Increase speed to medium and beat for 3 minutes.
3. Add vanilla extract, heavy cream, and pink food coloring, mixing until smooth and fluffy.
4. Adjust consistency with more cream if needed.

Step 4: Decorate the Cupcakes

1. Transfer frosting to a piping bag fitted with a decorative tip.
2. Pipe swirls of frosting onto cooled cupcakes.
3. Optionally, top with sprinkles, heart-shaped decorations, or edible glitter.