For the Brownies

1. Preheat the oven to 350°F. Generously grease a 9×13-inch baking pan and line it with parchment paper.
2. In a medium-sized mixing bowl, combine the granulated sugar with the oil, milk, and vanilla extract and beat together until well combined. Next add the egg and beat just until combined, about 30 seconds or so.
3. Combine the dry ingredients in a separate bowl and stir to combine. Add the dry ingredients to the batter and mix just until combined. Fold in the chocolate chips with a spatula.
4. Spread the batter evenly in the prepared pan. Bake at 350°F for 28-32 minutes. A toothpick inserted into the center will be damp but not gooey or wet. Remove from the oven and allow to cool completely before frosting.

For the Frosting

1. Cut the butter into pieces. Using the paddle attachment, whip the butter for 5-7 minutes, scraping down the bowl occasionally, and beating until the butter is whipped and fluffy.
2. Add the powdered sugar and mix on low speed until incorporated into the butter then add the extracts and heavy cream (only if needed to thin out the frosting) and mix to combine. Then add the green gel color. Beat for about 1-2 minutes or until the color is well incorporated into the frosting. Reduce to the lowest speed for another minute or two if needed to remove air bubbles. Spread over cooled brownies and top with heart-shaped sprinkles.