Make Vanilla Cupcakes or purchase cupcakes from a bakery that aren't iced yet.
Allow your cupcakes to cool completely before decorating.
Using a paring knife, cut out the center top of each cupcake and remove. Save the tops – you’ll need them to top your cupcake after the next step.
Fill each cupcake with a tablespoon of Nutella/hazelnut spread. Top with the piece of cupcake you just trimmed off.
In a medium-size bowl, beat together butter, icing sugar, milk and cocoa to make your buttercream. It is best to use an electric mixer for this.
Beat the ingredients on slow and gradually increase to high. Once the buttercream has formed, scoop into a piping bag and frost each cupcake.
Form 24 small ovals with your white fondant. Shape 24 tiny black circles with your black fondant and place one on each white fondant. These will be your poops’ eyes. Place two on each frosted cupcake.
Form 12 ¼ inch spheres from your white fondant. Form them into ovals and then give them to pointed ends. These will act as your poops’ smile. Place one on each frosted cupcake.
Make fondant hearts out of your red fondant. Place 1-3 on each cupcake.
Serve and enjoy!