In a small bowl, sift together the cocoa powder, salt and baking powder. Set aside.
Place the butter in a small saucepan over medium heat and cook for 8-10 minutes until slightly golden brown. Small pieces of milk fat will turn a chocolate brown and that's okay. Remove the pan from the stove and immediately stir in the white sugar with a wooden spoon.
Add in the cocoa mixture and then allow to cool to room temperature, about 5-8 minutes.
Add in the eggs one at a time, then the vanilla and flour, beating thoroughly after each addition. Beat for 2 minutes before adding in the chocolate chips.
Pour/spread the brownie batter into the baking pan and bake for 22-25 minutes, until an inserted toothpick comes out clean and tops are cracked. Allow brownies to cool in the pan to avoid breaking. Ue a heart shaped cookie cutter to get as many brownies from the pan as you can.
Place 1/2 cup of frosting into 5 separate bowls. Add one drop of food coloring to each bowl, depending on the color you want. For the red piping color, you will need about 6 drops of food coloring. If you prefer, you can leave the piping frosting white.
Roughly frost each brownie with desired color and refrigerate for about 10-15 minutes.
After they have set, use an offset spatula dipped in warm water, wiped with a paper towel to smooth tops.
Fill piping bag or zipper plastic bag with red piping frosting. We used a Wilton #1 tip for piping the words. If using plastic bag, snip a small corner off the bag to pipe.
I baked the brownies in a 10"x10" square pan and cut them out with a heart-shaped cookie cutter after cooling.
If you don't have a 10x10, you can use a 9"x9" pan, but you may need to increase the bake time a little as the brownies will be thicker.