Spray 13x9 pan with non-stick spray.
Combine all ingredients in a pan.
Bring to a boil over medium heat, stirring constantly.
Boil for a minute.
Pour into prepared pan and refrigerate until set.
Dust cutting board with sugar.
Use a spatula to loosen sides and turn out onto cutting board.
Dust top of Jello with sugar.
Use heart shaped cookie cutter to cut out gum drops.
Roll edges in extra sugar and set onto wax paper for 1 hour to dry out slightly.
Store in an airtight container.