1. Place milk chocolate chips and light cream in medium microwave-safe bowl. Microwave on MEDIUM (50%) for 1 minute; stir. If necessary, microwave on MEDIUM an additional 15 seconds at a time, stirring after each heating, just until chocolate is melted and mixture is smooth when stirred. Stir in vanilla.
2. Pour mixture into demitasse (or espresso) cups or very small dessert dishes. Cover and refrigerate until firm and chilled through.
3. Beat the whipping cream with the sugar and vanilla in small bowl until stiff. Top each cup with a dollop of whipped cream; serve immediately.
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