3 cups all-purpose flour
1/4 tsp. salt
4 tsp. baking powder
2 sticks unsalted butter
1 1/2 cups sugar
2 eggs
1/2 cup heavy cream
2 tsp. orange extract
Orange food coloring
4 cups white, granulated sugar
1/4 tsp. cream of tartar
2 cups hot water
2 tbsp. unsalted butter
4 cups confectioner's sugar
3 tsp. pure vanilla extract
Pink food coloring
Valentine-themed sugar decorations
Red confectionery glitter

Prepare petit four baking pans (cupcake pans with square cups). Grease them with butter, then coat with a dusting of flour. Set aside.
Sift together flour, salt and baking powder. Set aside.
Using an electric mixer on high speed, cream sugar and butter until smooth and fluffy.
Add eggs, heavy cream and orange extract to the sugar mixture. Beat on high speed with electric mixer until well-combined.
As you continue to beat the mixture, slowly add the flour mixture. Beat until smooth and creamy.
Stir in a few drops of orange food coloring. Continue to add drops of color until the desired tint is achieved.
Carefully spoon the batter into the petit four baking pans.
Bake at 375 degrees Fahrenheit for 15 to 20 minutes or until a toothpick inserted into the center of the petit fours comes out clean.
Remove from oven and cool completely before icing and decorating.

Icing Directions:

In a large saucepan, combine granulated sugar, cream of tartar and hot water. Stir well to dissolve the sugar.
Place the saucepan on the stove top over medium heat, stirring occasionally.
Allow the mixture to cook, uncovered, until it reaches 226 degrees Fahrenheit on a candy thermometer.
Remove from the stove top and allow it to sit at room temperature until completely cooled.
Beat the cooled sugar with an electric mixer on medium to medium-high speed.
Continue to beat the mixture, adding the confectioner's sugar a little at a time until it is thoroughly incorporated.
Add butter and vanilla extract. Beat with an electric mixer until blended.
Add a few drops of pink food coloring. Continue to add drops, beating well after each addition, until the desired color is achieved. Note: Bright pink really pops and makes the petit fours special.
Beat the icing until it is liquid enough to pour. If it is too thick, add a little hot water, beating well, until it is of pouring consistency.

Decorating Directions:

Remove cooled petit fours from their baking pans.
Line them up on a wire baking rack. Place a cookie sheet beneath the baking rack to catch icing drippings.
Spoon a generous amount of icing over each petit four, allowing it to drip into the cookie sheet below (collected drippings may be reused by adding a bit of water and beating again).
Allow the first coat of icing to dry, then repeat the process for a second layer.
Before the petite fours have dried completely, top each one with a Valentine sugar decoration like a hearts or cupid. Petit fours may also be sprinkled with red confectionery glitter for a glamorous effect.
Once petit fours are completely dry, place them in a airtight container and store at room temperature for up to three days. May be frozen.

Source: dessert-recipes.suite101.com