Line 8 x 8 inch dish with parchment paper, leaving the paper overhang the sides so you can easily lift it later and set aside.

In a mixing bowl stir together peanut butter, melted butter, brown sugar, vanilla and salt, until sugar dissolves. Gradually mix in powdered sugar.

Press the mixture into prepared dish. Smooth the top with a spatula or press with your palms to flatten into about ½ inch thick layer.

Place it in the freezer until firm enough for cutting.

When the mixture is firm, line a tray with parchment paper and set aside.

Using a small heart-shaped cookie cutter, cut out the hearts and place them on the tray. Knead and press leftover mixture to cut out more hearts.

Place hearts in the freezer until firm.

Melt the chocolate or candy coating and line another tray with parchment paper.

Using a fork, dip each heart into melted chocolate to cover completely. Tap the fork to drip off excess chocolate. Work with a few hearts at a time to keep them firm.

Place chocolate-covered hearts on the parchment paper-lined tray. Refrigerate until chocolate has set.

Store in the fridge or freeze for longer storage.