1. Heat the oven to 350°F, then place a paper baking cup in each cup of a muffin tray. Make the brownie batter as directed, then fill each baking cup with about 2 tablespoons of batter.
2. Bake for 18 to 22 minutes or until a toothpick inserted in the center comes out almost clean. Do not overbake. Cool in pan 20 minutes, then carefully remove paper baking cups from muffins. Cool upside down for about 15 minutes or until completely cool.
3. Cut a small heart out of paper and place on the bottom of a cupcake. Sprinkle with powdered sugar, then carefully remove the heart. Repeat with remaining cupcakes.
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