Let's start by making the red heart butter cake. First, preheat the oven to 350°F (180°C) with top and bottom heat. Sift the flour and baking powder together and set aside. Mix the eggs, evaporated milk, and butter vanilla flavor and set aside.

Beat the butter in a mixing bowl until softened. Add the granulated sugar and beat until combined. Add all the prepared ingredients and beat on medium speed for 5 minutes, then scrape the bowl. Beat on low speed for another 2 minutes.

Preheat the oven to 375°F (190°C) with top and bottom heat. Prepare a baking tray lined with parchment paper without greasing. Separate the egg yolks and whites. Sift the cake flour and baking powder together. Beat the egg yolks with the first portion of sugar on high speed for 1 minute. Gradually add the water while beating on high speed, then reduce to medium speed. Add the flour and beat until smooth. Set aside. In a new bowl, beat the egg whites on medium speed for 5 minutes, gradually adding the second portion of sugar until soft peaks form.

Fold the egg whites into the egg yolk mixture in three parts, folding gently each time. If you want to create patterns on the cake, take a small portion of the batter, mix with food coloring, and pipe onto the parchment paper in your desired design. Bake at 390°F (200°C) for 1 minute, then let cool. **Tip: Grease the tray before placing the parchment paper to prevent sticking.

Beat the cream cheese until softened. Add the butter and beat until fluffy. Add the sweetened condensed milk and beat until combined. Add the lemon juice and beat until just combined. Do not overbeat.