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1. Heat oven to 350 degrees.
2. Place a paper baking cup in each of 24 regular-size muffin cups.
3. Spray the cups with cooking spray.
4. Make the brownie batter according to package directions.
5. Fill each baking cup with 2 level measuring tablespoonfuls of batter.
6. Bake 24 to 26 minutes or until a toothpick inserted in the center comes out almost clean.
7. Cool in the pan for 20 minutes.
8. Carefully remove the paper baking cups from the cupcakes.
9. Cool upside down about 15 minutes or until completely cool.
10. Cut a small heart out of paper.
11. Place the heart on the bottom of the cupcake.
12. Sprinkle with powdered sugar.
13. Carefully remove the heart.
14. Repeat with the remaining cupcakes.
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