Place white chocolate and cream in a heatproof, microwave-safe bowl. Microwave on medium-high (75%) for 1 to 2 minutes or until melted and smooth, stirring with a metal spoon after 1 minute. Stir in essence. Tint mixture pink with food colouring. Cover. Refrigerate for 3 to 4 hours or until firm.

Line a tray with baking paper. Roll heaped teaspoons mixture into balls. Place on tray. Freeze until firm.

Place milk chocolate in a heatproof, microwave-safe bowl. Microwave on medium-high (75%) for 1 to 2 minutes, stirring halfway during cooking with a metal spoon, or until melted and smooth. Using a fork, dip truffles in melted chocolate, shaking off excess. Return truffles to tray. Top each with a pink heart. Refrigerate until set. Serve.