1. Preheat oven to 350°F (176°C) and prepare a cupcake pan with liners.
2. Add the flour, sugar, baking powder, baking powder, cocoa and salt to a large mixer bowl and combine. Set aside.
3. Add the buttermilk, vegetable oil, vanilla extract, eggs, vinegar and red food coloring to a medium sized bowl and combine.
4. Add the wet ingredients to the dry ingredients and mix until well combined.
5. Slowly add the hot water to the batter and mix on low speed until well combined. Scrape down the sides of the bowl as needed to make sure everything is well combined.
6. Fill the cupcake liners about half way and bake for 15-17 minutes, or until a toothpick comes out with a few moist crumbs.
7. Remove the cupcakes from oven and allow to cool for 2 minutes, then remove to a cooling rack to finish cooling.
8. To make the frosting, combine the cream cheese and butter with a mixer until smooth.
9. Add about half of the powdered sugar, cocoa and vanilla extract and mix until smooth and well combined.
10. Add the remaining powdered sugar and mix until smooth.
11. Pipe the frosting onto the cupcakes. I used Ateco tip 808 to create the swirl.
12. Press some sprinkles onto the sides of the frosting. I used a small bowl for the sprinkles and lightly pressed the cupcake into the sprinkles.
13. To create the cupcake toppers, add the red candy melts to a small sized bowl and melt according to package instructions.
14. Using a piping bag fitted with a Wilton 4 tip, pipe the melted candy into hearts of varying sizes. I mostly went with two sizes – one a little bigger than the other. Allow them to dry and harden, then add a couple hearts to the top of each cupcake.
15. Refrigerate cupcakes until ready to serve. Cupcakes are best when kept in an air tight container for 3-4 days.