Preheat oven to 350°F (175°C) and grease a mini muffin pan.
Beat softened butter, granulated sugar, and brown sugar until fluffy.
Add egg and vanilla extract, mixing well.
Stir in flour, baking powder, and salt until a soft dough forms.
Roll dough into 1-inch balls and place them into the greased muffin pan.
Bake for 10 to 12 minutes until edges are lightly golden.
While warm, press the center of each cookie ball using a spoon or tart shaper to create a cup.
Heat heavy cream until steaming, then pour over chocolate chips. Let sit for 1 minute, then stir until smooth.
Spoon the chocolate filling into each cookie cup.
Top each filled cookie with a pink candy heart or sprinkles before the chocolate sets.
Refrigerate the cookie cups for 20 minutes until the chocolate filling is firm.