CHOP Baker's Chocolate into small pieces. Place in heat-proof bowl and set over pan of simmering (but not boiling) water. Melt chocolate stirring constantly, until about two-thirds is melted. Remove from heat and continue stirring until completely smooth.

SPREAD a thin layer of melted chocolate on a waxed paper-lined baking sheet. Set at room temperature or refrigerate. You'll want the chocolate to be firm but still pliable. This should take about 10 minutes in the refrigerator.

USE a heart-shaped cookie cutter to cut out your chocolate heart shapes. Lift gently from paper with spatula.