
Line an 8 x 8 inch dish with parchment paper, leaving an overhang for easy lifting later; set aside.
In a mixing bowl, stir together the peanut butter, melted butter, brown sugar, vanilla, and salt until the sugar dissolves. Gradually mix in the powdered sugar.
Press the mixture into the prepared dish and smooth the top with a spatula or your palms to flatten into a layer about ½ inch thick.
Place in the freezer until firm enough to cut.
Once firm, line a tray with parchment paper and set aside.
Using a small heart-shaped cookie cutter, cut out the hearts and arrange them on the tray. Gather any remaining batter, knead it, press it, and cut out additional hearts.
Freeze until the hearts are firm.
Melt the chocolate or candy coating and prepare another parchment-lined tray.
Dip each heart into the melted chocolate using a fork to cover completely, gently tapping the fork to remove excess chocolate. Take only a few hearts from the freezer at a time to keep them firm while working.
Store in the fridge or freeze for longer storage.