1. Bake cupcakes in parchment liners (save the second liner for presentation) and allow to cool completely.
2. Prepare icing and tint to preferred color.
3. Using a #12 round icing tip, pipe a dot, making it look a bit like a candy kiss. Using a flat icing spatula, pull the icing to the right. (Tip: Wipe your spatula on a damp towel after each pull.) Continue all the way around the cupcake and then start a second row. End with a larger kiss in the center.
4. Melt 10 chocolate wafers at a time in a resealable plastic bag in 10 second intervals, massaging the bag between heating. Snip a small corner. Pipe heart designs on wax paper and allow to cool. Within five minutes hearts will be ready to apply.
5. Place cupcakes in a second parchment liner and fill tray or cake plate bottom with sparkling sugar sprinkles.