Line a 9 x 13 inch cake pan with foil, smoothing up the sides and over the bottom, spray with non-stick spray and set aside.
PREPARE BROWNIES
In the bowl of electric mixer combine melted butter and cocoa powder. Using paddle attachment mix until smooth.
Add the flour and sugar and mix on low speed until combined.
Add eggs and vanilla and mix just until combined.
Transfer batter to prepared pan and smooth with an offset spatula.
Bake for 30 minutes (or until toothpick comes out clean).
Remove from oven and allow to cool for 10 minutes before frosting.
PREPARE FROSTING
Add all frosting ingredients to a medium bowl and whisk until smooth.
Frost slightly cooled brownies smoothing evenly.
Allow the brownies to cool completely and the frosting to set. Using a deep heart shaped cookie cutter, cut into hearts and decorate as you like.
Notes
Decoration ideas: conversation hearts, sprinkles, pink frosting, red and pink chocolate M & M's.Serving ideas: serve with vanilla ice, or drizzle with strawberry sauce