Yes you can draw those things. Though have to be labeled as mature or adult, even if there is no blood. There is an artist that draws hyper hearts, showing them. Here is an example... http://www.furaffinity.net/view/7045719/ (NSFW)
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It is counted as Macabre.
Well if it's just a heart out of a body then i guess not.. :T
[trust me, I read the thing and it's a bit eeeeeh]