Everyone knows that corgis are the BEST dogs in the world. NO ARGUING! It's the absolute truth! Combine the best dog ever with what may be the best dessert ever and let's all be careful, we don't want to be dividing by zero here.
I like the age-old motif of hearts and keys. It never goes out of style and always seems so genuine and proper. I also like gags involving swallowing a key like in "Arrested Development" so with these cupcakes I'm all set.