Creating these Chocolate Heart Valentine Cupcakes can be simple if you follow these steps:

1. Preheat the Oven: Preheat your oven to 350°F (175°C). Line a cupcake pan with heart-shaped liners.
2. Mix Dry Ingredients: In a large bowl, whisk together the flour, granulated sugar, cocoa powder, baking powder, baking soda, and salt.
3. Combine Wet Ingredients: In another bowl, combine the eggs, milk, vegetable oil, and vanilla extract. Mix well.
4. Combine Mixtures: Gradually add the wet mixture to the dry ingredients. Mix until just combined.
5. Add Boiling Water: Carefully stir in the boiling water until the batter is smooth (the batter will be thin).
6. Pour Batter: Fill each cupcake liner about two-thirds full with the batter.
7. Bake: Place the cupcake pan in the preheated oven and bake for 20-25 minutes or until a toothpick inserted in the center comes out clean.
8. Cool: Remove the cupcakes from the oven and allow them to cool in the pan for about 15 minutes. Then, transfer them to a wire rack to cool completely.
9. Prepare Frosting: In a mixing bowl, beat the heavy whipping cream until soft peaks form. Gradually add powdered sugar and vanilla extract, continuing to beat until stiff peaks form.
10. Frost Cupcakes: Once the cupcakes are completely cool, top each with the whipped cream frosting.
11. Decorate: Add heart-shaped sprinkles or any other decorations you desire to make them festive.

These steps will guide you in creating these incredible cupcakes effortlessly!