Most people use pound cake. I haven't tried any of these recipes, but here's one I just added to my recipe collection:
http://www.marthastewart.com/portal/site/mslo/menuitem.fc77a0dbc44dd1611e3bf410b5900aa0/?vgnextoid=ac5dbe1ba03b1110VgnVCM1000003d370a0aRCRD&vgnextchannel=c3c60eb74ce5f010VgnVCM1000003d370a0aRCRD&rsc=recipecontent_food&lastnavigatedchannel=d23a2798cf2ee010VgnVCM1000003d370a0aRCRD
there's even a video that goes with it:
http://www.marthastewart.com/portal/site/mslo/menuitem.fc77a0dbc44dd1611e3bf410b5900aa0/?vgnextoid=46b4e608ce2b1110VgnVCM1000003d370a0aRCRD&lastnavigatedchannel=d23a2798cf2ee010VgnVCM1000003d370a0aRCRD&rsc=taxonomylist
Here's a thread about petit fours that referred to a recipe from ladycakes.com:
http://forum.cakecentral.com/cake-decorating-ftopict-45659.html
hope this helps
I take my cake batter and put it in tiny (think 1 bite!) silicone cupcake liners....I have 6 dozen, so I can do lots at one time! They bake in less than 10 minutes......let cool, pop out...and ice. I will post my petit four icing later today........ HTH>
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