Preheat the oven to 350 degrees and line (2) 12 count cupcake tins with cupcake liners.

Combine the flour, baking soda, baking powder and cocoa powder and set aside.

Combine the sugar, eggs, milk, vanilla extract and melted butter.

Slowly fold in the dry ingredients.

Fill each cupcake liner about 2/3 full with cupcake batter.

Bake 16-18 minutes.

Insert a toothpick into the cupcakes around 16-17 minutes, if it comes out clean the cupcakes are done. Remove from the oven and let cool.

Line a baking sheet with parchment or wax paper.

Gently knead the white fondant until pliable. Take a small handful at a time and gently roll out to 1/4" thick using the rolling pin. If the fondant gets sticky, use the powdered sugar on your rolling pin and surface.

Once the fondant is rolled to about 1/4" use the round cookie cutter to cut the fondant into small circles.

Set the fondant circles on the baking sheet for 30-60 minutes to set.

After the fondant hardens a bit use the red edible food marker to make small dashes all the way around the fondant circle.

Spread a small amount of white frosting on the back of the fondant circle and place on top of the cupcake.

Use a toothpick to put a small amount of frosting on the back of a candy heart and affix to the top of the cupcakes.

Repeat with all cupcakes.