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PEEL paper liners from cupcakes, if necessary. Cut rounded tops off cupcakes with serrated knife; set bottoms aside for later use.
USE 1-inch cookie cutter to cut heart shape from each cupcake top; set cutouts aside.
SPREAD 1 Tbsp. COOL WHIP onto bottom of each cupcake; cover with top of cupcake. Spoon remaining COOL WHIP into heart-shaped holes. Decorate with heart cutouts and candies.