Preheat the oven to 350ºF.

Place the butter and 2 cups of the sugar in a stand mixer fitted with a paddle attachment. Beat the butter and sugar together until fluffy and pale yellow.

Add the eggs one at a time, fully integrating each egg before adding another.

In a medium-sized bowl, sift the flour, baking powder, and salt together. Whisk until thoroughly combined.

Fold the flour mixture into the egg mixture until a slightly thick batter forms.

Using an ice cream scoop, scoop the batter into two prepared muffin tins lined with cupcake sleeves. Bake for 20 - 25 minutes or until set and golden brown.

Remove the cupcakes from the tins and let cool completely on a cooling wrack.

Peel the sleeves off of the cooled cupcakes. Cut each cupcake in half. Using a small 1-inch heart-shaped cookie cutter, cut a heart out of each cupcake top. Go slowly because the cupcakes can crack. It's best to apply the cookie cutter to cut side of the cupcake top. Once cut, place the cupcake tops on a board and dust them lightly with confectioner's sugar, using a fine mesh strainer. Set aside.

Place the whipping cream and the remaining sugar in a stand mixer fitted with a whisk attachment. Whip the cream on the highest setting until stiff peaks form. About 3-5 minutes. Transfer the whipped cream to a piping bag fitted with a small round tip - such as a Wilton #10.

Pipe a layer of cream on the cut-side of the cupcake bottoms. Top the cream with a spoonful of strawberry jam. Use roughly 1 teaspoon of jam per cupcake.

Place the sugar dusted cupcake tops on top of the jam. Serve the cupcakes immediately with tea, coffee or a cold glass of milk.