If both Defenders follow suit to the 1st heart trick, 
Declarer follows up with playing the ♥K 
at trick 2.  If both  Defenders follow suit once more 
they will have only  one more heart left.  In this case : Declarer  at 
trick 3 leads the ♥4  
to Dummy's ♥Q (capturing 
Defender's last remaining heart) and the ♥10 will secure the 4th trick.
  
But if at trick 2 (as shown above) South had a 
singleton heart,  discarding  a card from another suit 
(here ♣3), Declarer must at 
trick 3 now play ?
 
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