Lay your heart shape cookie cutter onto a piece of paper, trace around its base.
Use another piece of paper to measure and mark each side of the heart by completely enclosed the cookie cutter perimeter.
Draw a rectangle with that as length and about 1 to 2 inch width (depend on how deep you want your heart box to be).
Cut out this thin rectangle strip, and use this as guide to cut out 2 same size acetate strips.
For the heart shape, cut out the heart with 1/4 inch smaller than actual measurement, test to make sure this heart template could be fit perfectly inside your cookie cutter without knit.
Finally cut out a piece of acetate that is larger than cookie cutter, or you can also use silicone mat, I just find that acetate is easier to remove and leave a smooth surface.
Temper your chocolate over double boiler. When melt, add desired chocolate colors if any.
Lay cookie cutter onto a silicone mat or acetate paper atop a flat surface.
Pour and spread enough tempered chocolate inside the cookie cutter, about 1/5 - 1/4 inch thick.
Place the cut out heart acetate inside cookie cutter on top of the chocolate layer, use your finger to gently apply pressure to smooth/flat out the chocolate.
Let sit until completely cool, this will be your box base. Depend on your room temperature, the time might vary.
Once the base is cooled, carefully peel off the bottom acetate/silicone mat. Use your hand to gently press out the base from the cookie cutter. Chill in fridge until ready to use/decorate.
Repeat the above steps for the lid.
For the side wall, spread chocolate to cover 1/4 inch thick onto both rectangular acetate strips.
Use a knife to gently lift up each strip to remove extra chocolate surrounding their perimeter.
Depend on your room temperature, watch closely (mine took about 3 minutes at 60F) for both strips to softly dry state (i.e. still bendable/shape while not running), then put each strip inside along the cookie cutter perimeter to form the heart shape box's walls. Wait until they are completely dry and hard to remove the backing acetate.
Finally, melt some chocolate to adhere these wall strips onto the box's base and decorate the lid to your heart content.