Preheat oven to 350°F
Line 8x8 baking dish with foil. Spray with nonstick and set aside.
Mix cocoa, flour, baking powder and salt. Set aside.
Using hand mixer; combine sugar and melted butter.
Add eggs, vinegar and food coloring. Mix.
Slowly mix in dry ingredients.
Transfer batter to prepared baking dish.
Bake for 30-35 minutes or until a toothpick an be inserted and removed clean.
Allow brownies to cool.
Remove brownies by lifting the foil out of baking dish. Peel foil off brownies and transfer to a flat surface.
Cut brownies into heart shapes using cookie cutters.