Preheat oven to 350F degrees.
Spray a mini cupcake tin with non-stick cooking spray. Set aside.
In a bowl, mix cake mix and baking powder together. Add the 2 eggs and vegetable oil. Mix well.
Scoop dough into balls and place in the prepared mini muffin tin.
Bake for 10-12 minutes until cookies are set and very lightly brown.
Remove from oven and immediately lightly press the button of a 1 tablespoon or 1 teaspoon measuring spoon in the center of each cookie.
Put frosting onto a piping bag. Snip off the end of the bag and place a dollop of frosting on each cookie.
Sprinkle with valentine's sprinkles.