I've read another one-shot with the exact same idea (maybe in Eclair?), but it's cute. Still, you have to wonder about the thought process that leads someone to decide that they should (1) just tell their crush that they're in love with 'someone' and (2) have their crush work on making the chocolates which they intend to gift them. If you're hoping that your crush already likes you back, it seems like an awful way to mislead them.
It's what we call a pro-gamer move. You zig when they think you're gonna zag. Keeps your opponents on their toes.
In all seriousness though, I didn't think it was that bad. And asking the friend she's in love with to help her make chocolates "for my crush, which is you." would be a pretty boring story.
That said, I would have liked to see it go something like this: "Hey can you help me make chocolates for my crush?" "Yeah." "Great." makes chocolates "Thanks for the help." turn around 360 degrees and hand the chocolates to her "These are for you."