1. Using 1 piece of heavy paper, cut to fit over tops of cupcakes, cut out a heart shape in center. Top each cupcake with whipped cream. Hold paper cutout over cupcakes and dust with cocoa powder.
2. Using a paring knife, gently cut pretzels in half down center. Coat broken edge of each pretzel half with icing and attach to side of each cupcake, for handles. Makes 12 cappuccinos.