Bake brownies according to package directions and let totally cool before cutting hearts with a small heart cookie cutter. Prepare a sheet pan with parchment or waxed paper and set the cooling racks over the paper. Carefully remove the brownie or cake and set on back of second sheet pan, again lined with paper (this gives you an easy and raised surface to work on).
Using the heart cutter, carefully press heart into baked brownies and pull outer edges away from the heart. You want a nice clean heart shape. Carefully push the hearts out of the cutter and start to line up on the cooling rack. Repeat until all hearts are cut. Set aside until Chocolate Ganache is ready.
Mix ingredients together over warm water in a double boiler, or in a metal bowl over simmering water, until smooth. If too thick, add additional warm water a little at a time. You want a consistency that pours like a thick ribbon.
Put hearts on a dipping fork or dinner fork, and dip in chocolate. Let excess drip off, then lay on the cooling rack to finish dripping. If dipping is difficult, try using a spoon or wide spreading spatula, and draw chocolate over the top and sides. You want the whole top and all the sides covered. (It will get easier after you do a few.)
Let ganache-coated brownies totally dry and set.
Melt milk chocolate in a double boiler or chocolate melting pot, then drizzle it over the Dark Chocolate Hearts, using a fork or decorating spatula with a back and forth motion. Return to rack and let totally set up again before moving. (You can drizzle them while on a rack, but you need to spread them apart a bit.)
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