Step 1: Prepare the Cake

1. Preheat oven to 350°F (175°C). Grease and line a 9×13-inch baking pan with parchment paper.
2. In a large bowl, cream butter and sugar until light and fluffy.
3. Add eggs one at a time, mixing well after each addition. Stir in vanilla extract.
4. In a separate bowl, whisk together flour, baking powder, and salt.
5. Gradually add dry ingredients to the wet mixture, alternating with milk, beginning and ending with the flour mixture. Mix until just combined.
6. Pour batter into the prepared pan and smooth the top.
7. Bake for 25-30 minutes, or until a toothpick inserted into the center comes out clean.
8. Allow the cake to cool completely.

Step 2: Cut and Fill the Petit Fours

1. Once cooled, use a heart-shaped cookie cutter to cut mini cakes.
2. Slice each heart in half horizontally to create two layers.
3. Spread a thin layer of jam or buttercream on one half, then place the other half on top to create a sandwich.

Step 3: Prepare the Glaze

1. In a bowl, whisk together powdered sugar, corn syrup, water or milk, and vanilla or almond extract until smooth.
2. Add food coloring a few drops at a time until the desired shade is reached.

Step 4: Coat the Petit Fours

1. Place a wire rack over a parchment-lined baking sheet.
2. Pour glaze over each heart-shaped cake, ensuring full coverage. Let excess drip off.
3. Allow the glaze to set for 15-20 minutes.

Step 5: Decorate

1. Drizzle with melted white or dark chocolate.
2. Add sprinkles, edible pearls, or any desired decorations while the glaze is still slightly wet.