Preheat oven to 350°F. Line cupcake baking pans with paper cupcake liners.
In large mixing bowl, combine flour, sugar, cocoa, baking soda and salt; set aside.
In second small mixing bowl, combine water, vegetable oil and vanilla. Add contents of small mixing bowl to large mixing bowl and stir with mixing spoon to combine.
Using mixing spoon, ice-cream scoop, or soup spoon, fill cupcake liners half full with cupcake batter.
Wearing oven mitts, place cupcake pans in oven; bake approximately 25 minutes or until done. When done, wear oven mitts to remove pan from oven and turn off oven. Cool completely.
In small mixing bowl, use electric mixer to combine cream cheese, egg and sugar. Using a pastry bag with a star tip pipe frosting onto muffins. Decorate with muffin picks or rings. Sprinkle sides with candy hearts if desired.
Yield: 36 Cupcakes